Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioners' income tax in the amount of $334.05 for the year 1966. The only question presented is whether during 1966 petitioners provided more than one-half of the total support of Robert's two sons, Robert and Michael, and daughter, Lorie.
Findings of Fact
Most of the facts were stipulated by the parties. The stipulation of facts, together with...
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