Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent has determined deficiencies of $143 and $209 in petitioner's income tax for 1949 and 1950. The sole issue is whether petitioner is entitled to the claimed dependency exemptions for two minor children.
Findings of Fact
Petitioner, a resident of Lynchburg, Virginia, filed his 1949 and 1950 income tax returns with the collector of internal revenue for the district of Virginia...
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