Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The respondent determined a deficiency in the petitioners' income tax for the taxable year 1966 in the amount of $150. The sole basis for the asserted deficiency was the disallowance by the respondent of an exemption claimed on the return for Wilbur's daughter, Marilyn. The basis for this disallowance was the failure of Wilbur (hereinafter sometimes referred to as the petitioner) to satisfy the respondent...
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