Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $149.75 in the Federal income tax of petitioners for the year 1966. The only issue for decision is whether petitioners are entitled to a dependency exemption deduction for Rose J. Bidinian's cousin, Myrtle Dean, whose principal place of abode in 1966 was in Kentucky.
Some of the facts have been stipulated and are so found.
Toros and Rose J. Bidinian...
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