Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $114 in petitioner's income tax for the taxable year 1967.
The sole issue is whether petitioner can properly claim a dependency exemption for a woman who lived in petitioner's home from January 17, 1967, through the remainder of the year.
All of the facts are stipulated. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this...
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