Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1963 in the amount of $180.
The only issue for decision is whether petitioners are entitled to a dependency exemption for petitioner Stella M. Ledman's mother for the year in issue.
Findings of Fact
Some of the facts have been stipulated; the stipulation and the exhibits attached thereto are...
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