Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $114.00 in the petitioners' Federal income tax for 1966. The issue for decision is whether the petitioner has proved that he provided more than one-half of the support for his daughter, for whom he claimed a dependency deduction in 1966.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioners...
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