United States Tax Court.
Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioner's 1965 income tax in the amount of $263.99.
The sole issue is whether petitioner is entitled to deductions for exemptions for his two children, Barbara and Joel, for the year 1965.
Findings of Fact
Some of the facts were stipulated and they are found accordingly.
Petitioner was a resident of Syosset, New York, at the...
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