Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $150.00 in the petitioner's 1967 Federal income tax. The issue for decision is whether the petitioner is entitled to a dependency deduction for his son, who was in the custody of the petitioner's former wife for 5 months of 1967 and in the custody of a juvenile court for the other 7 months of the year.
Findings of Fact
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