Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's income tax of $376.22 for the calendar year 1963 and $287.00 for the calendar year 1965. The sole issue is whether petitioner is entitled to deductions for dependency exemptions for his three children.
Findings of Fact
Petitioner had his legal residence in St. Paul, Minnesota, at the time of the filing of his petition in docket...
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