Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax of petitioner for the taxable year 1957 in the amount of $486.
The sole issue before us is whether petitioner contributed more than one-half of the support of each of five nieces and nephews for the year 1957.
Findings of Fact
Petitioner, Idell Scott, resided at 2303 Washington Avenue, New Orleans, Louisiana, from June 1, 1957...
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