TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the year 1954 in the amount of $377.
The only question for decision is whether petitioner could properly claim dependency exemptions for a woman and her two minor sons who lived in petitioner's home from March 5, 1954, through the remainder of the year.
FINDINGS OF FACT.
Petitioner is an individual residing in Laton, California. He filed his individual income...
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