Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1967 in the amount of $324.14. The issues for decision are:
1. whether petitioner is entitled to dependency exemption deductions for Christine and Steven Jahoda under sections 151(e) and 152(a)(9) of the Internal Revenue Code of 1954;
2. whether petitioner is entitled to a child...
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