Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1959 in the amount of $312.01.
The only issue is whether, during the year 1959, petitioner John J. Frick contributed over half of the support of his two minor children by a previous marriage.
Findings of Fact
The stipulated facts are so found and are incorporated herein by this reference.
Petitioners...
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