Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioner for the taxable year 1963 has been determined by the Commissioner in the amount of $333.04. The only issue to be decided is whether petitioner is entitled to dependency exemptions for his two minor children for that year.
Findings of Fact
Petitioner, at the time of the filing of his income tax return for 1963, was a resident of Detroit, Michigan...
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