Memorandum Opinion
VAN FOSSAN, Judge:
Respondent determined a deficiency of $250.49 in petitioner's income tax for the taxable year 1955.
The sole question is whether petitioner provided more than one-half the support of his two minor sons in the year 1955 and is entitled to a dependency credit for each child for that year.
[Findings of Fact]
Orlando G. Rodman, Sr. (hereinafter referred to as petitioner), is a resident of...
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