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 $246.
One of the issues raised by the pleadings has been conceded by petitioner, leaving for our decision whether petitioner is entitled to a $600 dependency credit exemption for his minor daughter for the calendar year 1965.
Findings of Fact
Some of the facts have been stipulated...
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