Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's 1967 income tax in the amount of $446.51. The issues are: Whether petitioner is entitled to a claimed "alimony" deduction in excess of the $540 which has been allowed by respondent; and whether petitioner is entitled to dependency exemption deductions for his two minor children.
Petitioner resided in Brooklyn, New York, at the time his...
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