Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $129.01 in petitioner's income tax for 1961. The only issue we must decide is whether the petitioner provided in that year more than one-half of the support of his daughter, Gwendolyn, so as to qualify her as a dependent under section 152(a)(1) of the Internal Revenue Code of 1954.
Findings of Fact
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