Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in Federal income tax for the year 1955 in the amount of $386. Petitioner has conceded that he is not entitled to an exemption for his former wife, Anna M. Faust, for the year 1955. The sole issue remaining is whether petitioner is entitled to dependency exemptions for his three minor children for the year 1955.
Findings of Fact
The stipulated facts...
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