Memorandum Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1964 in the amount of $235.92. All other issues having been conceded by the petitioner, the single issue remaining for our decision is whether the petitioner is entitled to a dependency exemption deduction for his daughter under section 151 of the Internal Revenue Code of 1954.
All the facts have been stipulated...
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