Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax for 1963 in the amount of $696.02. Some of the issues have been conceded by petitioner. The issues remaining for our decision are as follows:
(1) Whether petitioner is entitled to dependency exemption deductions in 1963 for David and Marshall Freeman.
(2) Whether he is entitled to a child care deduction under section 214, I....
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