Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1961 and 1962 in the amounts of $377.60 and $526.93, respectively. The sole issue remaining is whether petitioner Stanley A. Dunn furnished more than one-half of the support of three children whom he claimed as dependents on his 1961 and 1962 returns.
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