Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in the petitioners' Federal income taxes for the calendar year 1965 in the respective amounts of $468.38 as regards Linden Andrews, Jr., and $539.42 as regards Grace E. Andrews. The only common issue as to both petitioners is entitlement to dependency exemptions for their four minor children for the year in issue. The amount of allowable deductions in docket...
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