Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1959 income tax in the amount of $312.
Frank M. and Mary K. Glantz are husband and wife and they live in Ayer, Massachusetts. They filed their joint income tax return for 1959 with the district director of internal revenue, Boston, Massachusetts. In this return they claimed a dependency exemption for Sharon and Frank James Glantz, ages 13 and 11, respectively,...
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