Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in income tax of petitioners for the taxable years 1953, 1954 and 1955 in the amounts of $403.10, $256.14 and $249.84, respectively.
The only issue for decision is whether petitioner, Thomas J. Murray, furnished more than one-half the support of his two minor children during the years in question so as to entitle him to deductions therefor under the provisions...
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