Memorandum Findings of Fact and Opinion
SCOTT, Judge:
The respondent determined a deficiency in income tax against petitioner for 1955 in the amount of $296.15.
The issue for decision is whether the petitioner furnished more than one-half the support of his minor children, Maria and Laura, during the year 1955 so as to entitle him to dependency exemptions under section 151(e) of the Internal Revenue Code of 1954.
Findings of Fact
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