Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $339.00 in the petitioner's 1966 Federal income tax. The issue for decision is whether the petitioner is entitled to dependency deductions for his son, Donato, Jr., and his daughters, Doreen and Victoria, who were in the custody of their mother during the year in issue.
Findings of Fact
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