OPINION
DAWSON, Judge:
Respondent determined a deficiency of $419.11 in petitioner's Federal income tax for the year 1968.
At issue in this case is whether the petitioner is entitled to dependency exemption deductions for his three minor children in 1968. The answer, as stipulated by the parties, depends upon whether the transcript in a Montana proceeding, which resulted in an order modifying a California divorce decree, constitutes a "written...
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