Respondent determined a deficiency in petitioners' income tax for the calendar year 1949 in the amount of $99.60. The deficiency arises from respondent's disallowing a dependency exemption claimed for petitioners' son, James E. Darmer. By appropriate assignment of error petitioners contest this determination.
FINDINGS OF FACT.
Petitioners are husband and wife. They are residents of Arab, Alabama, and filed their joint income tax return for the taxable year...
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