Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1963 and 1964 in the amounts of $524.31 and $677.30, respectively.
The only issue for decision is whether petitioners are entitled to dependency credit exemptions for each of W. Ronald Kops' three children in each of the calendar years 1963 and 1964.
Findings of Fact
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