Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax for 1967 in the amount of $781.77. Since both of the parties have conceded issues raised by the pleadings in this case, a decision will be entered under Rule 50.
The only issue remaining for our decision is whether petitioner is entitled to a dependency exemption in 1967 for either of his two children of a prior marriage, Deborah and...
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