United States Tax Court.
Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent has determined a deficiency of $337.70 in petitioner's Federal income tax for the year 1971. The issue presented is whether petitioner is entitled to dependency deductions for two of his children under section 151.
Findings of Fact
Most of the facts were stipulated and are so found.
Petitioner, Jerry D. Tharp and his wife, Donna M. Tharp...
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