The respondent determined a deficiency in income tax against the petitioner for 1957 in the amount of $173.27.
The issue for decision is whether the petitioner furnished more than half of the support of his minor child so as to entitle him to a dependency exemption under section 152(a) of the Internal Revenue Code of 1954.
FINDINGS OF FACT.
The petitioner was a resident of Mishawaka, Indiana, during 1957, the taxable year involved. He filed his individual...
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