Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' income tax in the amount of $264 for each of the years 1962 and 1963. The only question presented is whether petitioners provided more than one-half of the total support of Melody Ann Camp and Steven Patrick Camp, during either or both of the years 1962 and 1963.
Findings of Fact
During 1962 and 1963 Terence T. Camp and Alyne V...
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