HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax for 1961 in the amount of $495.11.
The sole question presented for decision is whether petitioner is entitled to deductions for personal exemptions for her three minor children.
A deduction claimed by petitioner for child-care expenses, which was also disallowed is not in issue; petitioner did not assign error to this portion of respondent...
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