Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $336.00 in the 1967 Federal income tax of Neta L. (Kyle) Sharney, and a deficiency of $417.09 in the 1967 Federal income tax of Orville B. Kyle. The only issue for decision is whether Mrs. Sharney or Mr. Kyle is entitled to the dependency deductions for their three children.
Findings of Fact
Some of the facts were stipulated, and those facts...
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