Memorandum Findings of Fact and Opinion
BRUCE, Judge:
The respondent determined deficiencies in the income tax of the petitioner for the years 1946 and 1947 in the amounts of $190 and $179 respectively. The petitioner has conceded the correctness of the determination for the year 1947. The only issue is whether petitioner contributed more than one-half of the support and maintenance of his two minor children during the calendar year 1946 so as to entitle...
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