Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's income tax for the year 1965 in the amount of $256 which deficiency is based entirely upon his disallowance of three claimed dependency exemption deductions under sections 151(a), (e) and 152(a)(3) and (6) of the Internal Revenue Code of 1954.
Katherine Batchelor, the petitioner, resided in New York City at...
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