Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in petitioner's income tax for each of the years 1956 and 1957 in the amount of $126.
The only issue is whether petitioner furnished more than one-half the support of the claimed dependent, Robert Dzierzawski, during the years in queston so as to entitle him to a deduction therefor under the provisions of sections 151 and 152, Internal Revenue Code of...
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