Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $329.62 for 1953 and $243.70 for 1954 against Garth W. and Lois T. McGovern. The only issue for decision is whether these petitioners are entitled to exemptions for two minor children of Garth by a prior marriage as dependents. The facts have been presented by a stipulation which is adopted as the findings of fact.
The petitioners, husband and wife, filed...
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