Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's income taxes of $695 for 1969 and $475 for 1970. The sole issue is whether petitioner is entitled to dependency exemptions for his children for those years.
Petitioner resided in Cincinnati, Ohio, at the time he filed his petition herein. During the taxable years in issue, he was married and filed a separate return as a married individual...
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