Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in income tax of the petitioner for the taxable year 1964 in the amount of $442.58.
The issue for decision is whether petitioner, during the taxable year 1964, provided more than one-half of the total support for any of his three children so as to qualify for the dependency deductions which respondent has disallowed.
Findings of Fact
Kenneth...
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