Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioner's 1962 income tax in the amount of $617.75. Respondent conceded a portion of the deficiency so the only issue presented is whether petitioner is entitled to the dependency credit he took in 1962 for his three sons, Ronnie Lawson, age 12, Dangerfield Lawson, III, age 10, and Reginald Lawson, age 6. Petitioner was divorced from the children's mother, Eloise...
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