Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioners for the taxable year 1952 in the amount of $266.40. The only question for determination is whether the petitioners are entitled to exemption credits for the two children of Harry P. Justice, Jr., by a prior marriage.
Findings of Fact
Some of the facts have been stipulated and are found as stipulated.
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