Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $300 in petitioner's Federal income tax for the year 1966. The only issue for decision is whether the petitioner provided in 1966 more than one-half of the total support of his two children so that he is entitled to deductions for dependency credit exemptions for them under sections 151(e) and 152(a), Internal Revenue Code of 1954.
Based upon the community...
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