Memorandum Findings of Fact and Opinion
HOYT, Judge:
The respondent determined a deficiency in the petitioner's income tax in the calendar year 1965 in the amount of $379.07.
The issues presented for our decision are:
(1) Whether the respondent was estopped from issuing the statutory notice in this case;
(2) Whether the petitioner furnished more than one-half of the support for his three children during 1965 so as to be entitled to...
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