Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1966 in the amount of $264. The only issue for decision is whether petitioner is entitled to a deduction for a dependency exemption for each of his two daughters.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner, an individual who resided in Los Angeles...
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