Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1961, 1963, and 1964 in the amounts of $360, $345, and $282, respectively.
The issue for decision is whether petitioner is entitled to deduct the dependency credit exemption for each of his two children in each of the years here involved.
On brief respondent has conceded that petitioner is entitled to...
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