Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $348 in petitioner's Federal income tax for the year 1967. The only issue for decision is whether the petitioner provided in 1967 more than one-half of the total support for her sister, niece and nephew so that she is entitled to deductions for dependency credit exemptions for them under the provisions of sections 151(e) and 152(a), Internal Revenue Code of 1954...
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