Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax of the petitioner for the taxable year 1958 in the amount of $392.43.
The only issue presented is whether or not petitioner has established the right to a dependency deduction for either or both of his two children for the taxable year 1958.
Findings of Fact
Some of the facts are stipulated and are incorporated herein by this...
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