Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1966 in the amount of $300.10. The only issue for decision is whether petitioners are entitled to deduction for a dependency credit exemption for each of the two sons of Mortimer P. Cullity for the year here in issue.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.<...
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