Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined by the Commissioner in the income tax of petitioner for the taxable year 1964 in the amount of $313.53. Certain adjustments contained in the notice of deficiency have been conceded by petitioner by stipulation filed herein. The sole remaining issue is whether petitioner is entitled to a $600 dependency exemption for 1964 with respect to each of two minor children of himself...
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