Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in income tax of petitioner for the year 1952 in the amount of $161.80. The sole issue before us is whether petitioner furnished more than 50 per cent of the total cost of support of his minor daughter, Sandra Rennie, during that year. By stipulation the parties have resolved other issues raised by the pleadings.
Facts which have been stipulated are so found.
Petitioner...
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