United States Tax Court.
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 $384.
The only question for decision is whether over one-half of the support of each of petitioner's three children was received from petitioner for the year 1957.
Findings of Fact
Some of the facts are stipulated and incorporated herein by reference.
Petitioner...
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