Memorandum Opinion
FAY, Judge:
The Commissioner determined a deficiency in petitioners' income tax for the year 1957 in the amount of $123.31. The only question to be decided is whether the petitioners are entitled to a dependency exemption for their student son who filed a joint return with his wife.
All of the facts have been stipulated, are so found, and are incorporated herein by reference.
The petitioners are residents of Toledo, Ohio...
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