Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency of $702 in income tax for the calendar year 1953 in the case of petitioner Anthony Duke. For the same year he determined a deficiency of $495 jointly against the petitioners, Edward F. Klemowicz and Violet L. Klemowicz.
In determining the deficiencies against each of the petitioners, the respondent disallowed dependency credits claimed by each petitioner...
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