Memorandum Findings of Fact and Opinion
BRUCE, Judge:
The respondent determined a deficiency in the income tax of the petitioner, Clifton A. Bishop, for the taxable year 1964, in the amount of $255.57. The only issue presented is whether petitioner is entitled to dependency exemptions for his mother and father for the year 1964.
Findings of Fact
A part of the facts have been stipulated and...
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