Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The respondent determined a deficiency in the Federal income taxes of the petitioner for the taxable year 1966 in the amount of $228.
The sole issue for determination is whether the petitioner in 1966 furnished more than half of the total support for his two minor sons, Randall and Russell, so as to be allowed a deduction for personal exemptions for his two sons pursuant to section 151 of the...
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