Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax against petitioner for 1958, 1959 and 1960 in the amounts of $483.79, $673.65 and $746.48, respectively. Three issues are presented for decision: (1) whether petitioner is chargeable with income during all three years from a certain trust that was applied for the support and maintenance of his two minor children; (2) whether he is entitled to dependency credit exemptions...
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