Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's income tax for 1966 in the amount of $449. The only issue presented for decision is whether petitioner furnished more than half of the support of each of her four children during 1966.
Findings of Fact
Petitioner was a legal resident of Arlington, Texas, at the time she filed her petition. She filed her individual income tax return...
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