SIMPSON, Judge:
The respondent determined a deficiency in the petitioners' income tax for the calendar year 1965 in the amount of $95.69. The question for decision is whether the petitioners were entitled to a dependency deduction for a child whom they supported but who during the taxable year was not a citizen of the United States. resided in Korea, and did not make his home with them.
OPINION
All of the facts have been stipulated, and those...
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