Memorandum Opinion
BRUCE, Judge:
The respondent determined a deficiency in the income tax of the petitioner for the calendar year 1962 in the amount of $120.31. The only issue presented is whether petitioner is entitled to a dependency exemption for his stepdaughter Sandra, who was under 18 years of age at the end of the year.
All of the facts have been stipulated and the stipulation, together with the exhibits attached thereto, is incorporated herein...
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