Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioners has been determined by the Commissioner for the taxable year 1966 in the amount of $132. The deficiency arises because of the disallowance by respondent of a dependency exemption claimed in petitioners' joint income tax return for 1966 and the only issue to be decided is whether petitioners furnished more than one-half the total support for a minor child...
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