Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1967 in the amount of $264.75. The only issue presented for decision is whether the petitioner is entitled to dependency exemption deductions for his two daughters.
Findings of Fact
At the time of the filing of the petition herein the petitioner was a resident of Toledo, Ohio. He filed his individual Federal income...
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