Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency of $253.85 in respect of petitioners' 1958 income tax, based upon the disallowance of dependency exemptions for two minor children of the husband, who will hereinafter sometimes be referred to as the petitioner. A stipulation of facts filed by the parties is incorporated herein by reference.
Petitioner had previously been married to Louise M. Cox. Their...
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