Memorandum Findings of Fact and Opinion
Respondent determined a deficiency of $104.51 in petitioner's income tax for the year 1967 as a result of denying a dependency exemption claimed by petitioner with respect to his minor son. The notice of deficiency was dated August 25, 1969. The petition was filed herein on September 29, 1969. Subsequent to the filing of the petition, petitioner paid in the full amount of the deficiency determined to the respondent.
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