Memorandum Findings of Fact and Opinion
GUSSIS, Commissioner:
Respondent determined a deficiency in the petitioner's Federal income tax for the year 1967 in the amount of $240. The issue is whether the petitioner is entitled to dependency deductions in 1967 for his two stepchildren.
Findings of Fact
Richard L. Bruce, hereinafter called the petitioner, was a resident of Cleburne, Texas at the time the petition in this case was filed. Petitioner...
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