Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $108 in petitioners' Federal income tax for the taxable year 1968. The question presented is whether petitioners are entitled to a dependency exemption for petitioner's, Angel DeLauzirika's, niece.
Findings of Fact
Some of the facts were stipulated. The stipulation of facts and the exhibits attached thereto are incorporated herein by this reference...
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