STERRETT, Judge:
Respondent determined a deficiency of $412.29 in petitioner's income tax for the taxable year 1967.
Certain of the adjustments set forth in the statutory notice have not been contested by the petitioners. Consequently there remains only one issue for decision: Whether petitioner, Eddie L. Carter, furnished more than half the total support of his paternal grandmother in 1967 so as to be allowed a deduction for personal exemption for...
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