Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined an income tax deficiency against petitioner for the year 1963 in the amount of $335.22.
The only issue for decision is whether the petitioner provided more than one-half of the support of his two minor sons in 1963 so as to qualify them as his dependents under section 152(a)(1), Internal Revenue Code of 1954.
Findings of Fact
Certain facts have been stipulated...
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