Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent determined a deficiency in the income tax liability of petitioner for the year 1964 in the amount of $233.00 arising, as petitioner alleges in his petition, from "disallowance of the claim of two exemptions for support of two minor children."
The parties have filed herein a stipulation of facts and we find the facts to be as stipulated. We incorporate herein by this reference the stipulation...
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