Memorandum Findings of Fact and Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency in income tax of the petitioners in the amount of $486 for 1964. The only issue for decision is whether the Commissioner erred in disallowing dependency exemptions claimed by the petitioners for three minor daughters of Richard.
Findings of Fact
The petitioners, husband and wife, filed a joint return for 1964 with the district director of internal...
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