OPINION.
ARUNDELL, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1944 and 1945 in the respective amounts of $322 and $285. Certain of the adjustments he made are not contested, and the only question for decision is whether petitioner is entitled to dependency credits (exemptions) for his stepdaughter-in-law and his stepgrandson.
The facts are not in dispute. Petitioner resides at Lovington, Illinois...
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