Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner determined deficiencies in income tax of $197 for 1948 and $233.40 for 1949. The only issue for decision is whether the petitioner furnished over half of the support of his two minor sons Richard and Thomas Campbell for 1948 and 1949.
Findings of Fact
The petitioner resided in Michigan during the taxable years here involved. The returns for the years involved were filed...
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