Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $217.
The only issue is whether the petitioner is entitled to dependency exemptions for each of his two children.
Findings of Fact
Some of the facts were stipulated and are incorporated herein by this reference. The petitioner is an individual who at the time of the filing of the...
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