Memorandum Opinion
FISHER, Judge:
Respondent determined deficiencies in income tax of petitioners for the years 1952 and 1953 in the respective amounts of $537.44 and $429.54.
The issue presented is whether petitioners, for the years 1952 and 1953, are entitled to dependency credits for their three minor children. This raises the question of whether each child's share of the gross income of a partnership, or each one's share of the distributive net...
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