Memorandum Findings of Fact and Opinion
OPPER, Judge:
Petitioner contends that respondent erred in his determination of deficiencies of $203 and $216 in income taxes for the respective calendar years 1949 and 1950. The only factual issue is whether petitioner provided more than one-half of the support of his two daughters who lived with his divorced wife.
Findings of Fact
Some of the facts have been stipulated and are hereby found.
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