Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1963 and 1964 in the respective amounts of $132 and $141.06.
The only issue for decision is whether petitioner is entitled to a dependency credit exemption for his minor daughter in each of the years here in issue.
Findings of Fact
Some of the facts have been stipulated and are found accordingly...
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