Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $263.60 in the petitioner's income tax for the year 1961 and $263.99 for the year 1962. The only issue in this case is whether the petitioner provided during 1961 and 1962 more than one-half of the support of his two sons and is therefore entitled to the dependency deduction for them for those years.
Findings of Fact
At the time this case was...
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