Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's income tax for 1965 in the amount of $375.68. The only issue for decision is whether petitioner provided during 1965 more than one-half of the support of his two sons so as to be entitled to dependency exemptions for them under section 151, Internal Revenue Code of 1954.
Findings of Fact
Ted Reiss (herein called petitioner) was a legal...
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