Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1966 in the amount of $660.
The only issue for decision is whether petitioners are entitled to dependency credit exemptions for each or any of the five children of Harry Rickard.
Findings of Fact
Petitioners, husband and wife, whose legal residence was in Wayne, Michigan, at the time they filed...
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