Memorandum Findings of Fact and Opinion
JOHNSTON, Commissioner:
Respondent determined a deficiency of $132.00 in petitioner's Federal income tax for the year 1967. The issue for decision is whether petitioner provided over half of the total support for his daughter Robin during 1967, thus entitling him to claim a dependency exemption deduction for her under sections 151 and 152, Internal Revenue Code of 1954...
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