Memorandum Findings of Fact and Opinion
The only issue in this case is whether the petitioners are entitled to dependent exemptions for 1955 for three minor children of John F. Miller by his former wife Margaret M. Miller.
Findings of Fact
John F. Miller and his wife, Beth L. Miller, filed a joint income tax return for 1955. They were living in Stockton, California, during the first part of that year, but in July moved to Sacramento.
John...
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