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 $320.12.
The only issue for decision is whether petitioner is entitled to deductions for dependency credit exemptions for each of his two minor children.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner resided at the time...
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