United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1965 in the amount of $247.86.
The only issue for decision is whether petitioner is entitled to a deduction for a dependency exemption for his son for the calendar year 1965.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner is an individual...
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