Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency of $360 in the income tax of the petitioners for 1956. The only issue for determination is whether the petitioners furnished more than one-half of the support for 1956 of three persons for whom they claimed dependency exemptions for that year.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
The petitioners...
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