Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $350.00 in the petitioner's Federal income tax for 1974. The sole issue for decision is whether the petitioner or his former wife is entitled to claim dependency deductions for their two children.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioner, John Chad Robertshaw, resided in...
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