Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's income tax of $397.39 for the taxable year 1961. The only issue for decision is whether petitioner provided more than one-half of the support of three children so as to qualify them as his dependents under section 152(a)(1) of the Internal Revenue Code of 1954.
Findings of Fact
Some of the facts have been stipulated and are so found...
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