Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in the income tax of petitioners for the year 1966 in the amount of $211.77.
The only question is whether petitioners properly claimed dependency exemptions for two children of petitioner John R. Housel by a former marriage.
At the time the amended petition herein was filed petitioners resided in Cherryvale, Kansas.
The children for whom...
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