Memorandum Opinion
OPPER, Judge:
Respondent determined a deficiency in income tax for the year 1945 in the amount of $235.34, all of which is in controversy. The sole question is whether petitioner is entitled to two dependency deductions for the support of two sisters, who reside in Greece and are nationals of that country.
All of the facts were stipulated. The stipulated facts are hereby found. They are as follows in their entirety:
1....
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