Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1955 in the amount of $264. The sole issue is whether petitioner furnished over half of the support of each of his two minor children so as to entitle him to deduct an exemption for each child as a dependent.
Findings of Fact
Some of the facts are stipulated and are hereby found as stipulated.
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