Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's Federal income tax for the taxable year 1973 in the amount of $180. The sole issue presented for our decision is whether petitioner is entitled to claim a dependency exemption for his son Gregory for the taxable year 1973.
Findings of Fact
Some of the facts have been stipulated and are so found.
George Albert Garman,...
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