Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $576 in petitioner's Federal income tax for the year 1967.
The only issue for decision is whether petitioner provided more than half of the total support of his three children, Constance, Phyllis and Regina, and his niece and nephew, Mary and Michael, during 1967, so that he is entitled to deductions for dependency...
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