Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $327 deficiency in petitioner's income tax for 1966. The sole question is whether petitioner furnished more than one-half the support for each of her three children during 1966 so as to be entitled to dependency exemptions for them. The parties have filed a stipulation of facts which in its entirety (except for the introductory paragraph and signatures) is as follows:
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