Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax of petitioner for the year 1951 in the amount of $269. The only question involved is whether petitioner sustained the burden of proving that over half of the support of either or both of his children was received from him for the taxable year 1951.
Findings of Fact
The petitioner is an individual residing in the City of La Harpe, Illinois...
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