Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's income tax for 1967 in the amount of $102.72. The only issue presented for decision is whether petitioner is entitled to dependency exemption deductions for his two children, Elizabeth and David, for 1967.
Findings of Fact
Petitioner was a legal resident of Dover, New Hampshire, at the time his petition was filed. He filed his...
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