Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in income tax against the petitioner for the year 1957 in the amount of $360.
The only issue is whether petitioner is entitled to the dependency exemption for each of his children, Linda, Daniel, Jr., and Yolanda Ramos.
Petitioner's Form 1040A, Form 1040, amended return, and Form 1040, "substitute" return for the year 1957 were filed with the district director...
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