Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in petitioner's income tax for 1958 in the amount of $269.93. The sole issue is whether petitioner provided more than one-half the support of his minor daughter during that year.
Findings of Fact
Some of the facts have been stipulated and are found herein accordingly.
Petitioners, husband and wife, filed a joint income tax return for 1958 with...
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