Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax of the petitioner of $258.62 for the calendar year 1954.
The only question is whether petitioner provided over one-half of the support of his two children.
Findings of Fact
The petitioner is an individual with residence in Lakewood, California. His separate income tax return for the calendar year 1954 was filed with the district...
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