Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax of petitioner for the calendar year 1950 in the amount of $489.13.
The question presented is whether petitioner contributed more than one-half of the support of his three minor children during the taxable year thereby entitling him to claim dependency credits therefor in such year.
Findings of Fact
A portion of the facts was stipulated. Such facts are...
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