Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $246.70 in petitioner's income tax for the taxable year 1964. The issues for decision are: (1) whether petitioner is entitled to a dependency exemption for her son, Craig; and (2) whether petitioner is entitled to a deduction for child care expenses.
Findings of Fact
Some of the facts were stipulated. The stipulation of facts, together with the exhibits...
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