Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency of $270.01 in petitioner's individual Federal income tax for the calendar year 1972. The sole issue is whether petitioner is entitled to dependency exemptions for her two daughters. All of the facts have been stipulated.
Petitioner, Nancy Boyd Martin, resided in Tallahassee, Florida, on the date her petition in this case was filed. She filed an individual...
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