Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's 1963 income tax in the amount of $246. The sole issues are whether petitioner is entitled to an exemption for his spouse and whether he is entitled to a dependency exemption for his son during the year in issue.
Some of the facts are stipulated and are so found. The stipulation and attached exhibit are incorporated herein by this reference...
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