Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined an income tax deficiency against petitioner for the year 1964 in the amount of $378. The only issue for decision is whether petitioner furnished in 1964 more than one-half of the support of his three children so that he is entitled to dependency exemptions for them in that year.
Findings of Fact
Some of the facts have been stipulated by the parties and are so found...
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