Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency in docket No. 3904-66, in the 1963 income tax of petitioners Harry R. and Darline P. Day in the amount of $268.40, and a deficiency in docket No. 4008-66 in the income tax of petitioners Ray F. and Annabel F. Miller for the years 1963 and 1964 in the respective amounts of $240 and $744.37. The cases were consolidated because of a common dependency credit issue and...
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