Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income tax for 1962 in the amount of $129.60. The question is whether the petitioner, Jerry R. Young, provided more than one-half of the expenses for the support of his son, Kevin, so as to receive a deficiency exemption of $600.
Findings of Fact
The petitioners filed a joint return with the district director of internal revenue in San Francisco...
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