Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1960 in the amount of $121.21. The issue for decision is whether petitioners are entitled to a dependency credit for Ralph C. Eucker's daughter.
Findings of Fact
Petitioners, husband and wife residing in Columbus, Ohio, filed a joint Federal income tax return for the calendar year 1960 with the district...
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