Memorandum Opinion
WITHEY, Judge:
Respondent determined a deficiency in petitioner's income tax for 1965 in the amount of $394.97. As a result of a concession by respondent, the only issue remaining for decision is whether petitioner was entitled to a dependency exemption for two of his minor children in 1965.
The facts have been stipulated and are found accordingly.
Petitioner resided at Lake Orion, Michigan, at the time the petition was...
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