FEATHERSTON, Judge:
Respondent determined deficiencies in petitioner's income tax for 1964, 1965, and 1966 in the amounts of $257.62, $561.21, and $594.22, respectively. The issues presented for decision are:
(1) Whether petitioner, during 1966, furnished more than one-half of the support of her son, Brian, within the meaning of section 152(a);
(2) Whether the taxes which petitioner paid on certain real property...
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