WITHEY, Judge:
A deficiency in the income tax of the petitioner for 1954 has been determined by the respondent in the amount of $264.
The only issue before us is whether the respondent has erred in disallowing the dependency exemptions taken by the petitioner in his income tax return for the taxable year 1954 with respect to his two minor children, Marilyn Rivers and Bernard Rivers, Jr.
FINDINGS OF FACT.
Such facts as have been stipulated...
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