Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1963 and 1964 in the respective amounts of $473.85 and $423.
The only issue is whether the petitioner is entitled to dependency exemptions for each of his three children.
Findings of Fact
Some of the facts were stipulated and are incorporated herein by this reference. The petitioner is an individual who...
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