DAWSON, Judge:
Respondent determined a deficiency in petitioner's income tax of $200.53 for the taxable year 1959. Petitioner conceded one issue raised in the notice of deficiency. We are asked only to decide whether petitioner furnished more than one-half of the support of his son Matthew in 1959 so as to qualify him as a dependent under section 152(a) (1) of the Internal Revenue Code of 1954.
FINDINGS OF FACT
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