Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1967 in the amount of $233.76.
The sole issue is whether petitioner's former husband, Reed A. Watkins (Watkins), was properly entitled for the taxable year 1967 to the dependency exemptions for the children resulting from their former marriage to each other.
On February 10, 1972, respondent filed a...
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