OPINION.
FISHER, Judge:
The respondent determined a deficiency in income tax of petitioners for the year 1950 in the amount of $104. The only issue is whether or not petitioners are entitled to a dependency exemption for the year 1950 for Julie Ann Donner, one of their children.
All of the facts are stipulated and are incorporated herein by reference.
The petitioners, John L. Donner and Mabel Donner, are husband and wife. They filed...
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