Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes of $348.33, $144.36, and $144.52 for the taxable years 1960, 1961, and 1962, respectively.
The issues for decision are: (1) Is petitioner entitled to a dependency exemption for his son in 1961 and 1962 and either an exemption or a deduction for child support in 1960; (2) is petitioner entitled to a deduction in 1960 as a medical...
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