Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $396.51 in the petitioner's 1963 income tax. The issue for decision is whether the petitioner is entitled to dependency deductions for her children, Richard Tourte, Michele Tourte, and Laura Tourte, for the year 1963.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioner, Jean W. Tourte...
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