United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1962 in the amount of $215.49.
The issue for decision is whether petitioner is entitled to dependency exemptions for two children of her mother's sister, each of whom has, since a few days after birth, resided in the home of petitioner's mother and father.
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