Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $264.
The only issue for decision is whether petitioners are entitled to a dependency exemption for Elizabeth Griffin, the niece of Priscilla White, respondent at the trial having conceded that petitioners were entitled to the exemption for Eunice Griffin which was disallowed in the notice...
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