PER CURIAM:
This case involves the question of whether the mother who has custody of children following a divorce or the noncustodial father who contributed more than $1200 per year towards the support of the two children is entitled to claim the children for the purpose of dependency exemptions.
The law was changed so as to affect tax years subsequent to 1966. Appellants concede that as the law stood prior to amendment they were unable to carry the burden...
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