Memorandum Findings of Fact and Opinion
PIERCE, Judge:
These two cases, which were consolidated for trial, involve deficiencies in income tax determined by the respondent for the years 1952, 1953 and 1954, in the amounts of $133, $403, and $360, respectively.
The only question for decision is whether, for each of the years involved, the petitioner Jesse Boothe is entitled to dependency credits for his three minor children. The respondent, for lack...
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