Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency of $649.06 in petitioners' income tax for the taxable year 1968. The question presented is whether each petitioner's respective mother was a resident of the United States during the year in issue, thus entitling the petitioners to dependency exemptions and medical expense deductions for the two women.
Findings of Fact
Some of the facts were stipulated...
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