Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in the income tax of Kathleen M. Perusich for the calendar year 1966 in the amount of $114, and determined a deficiency in the income tax of petitioner Joseph E. Perusich in the amount of $165.86 for the same year. The basis for the determination of each of these deficiencies was the disallowance of the claimed dependency exemption for Kirk, the only child of Kathleen...
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