Memorandum Opinion
KERN, Judge:
Respondent determined a deficiency of $105.00 in petitioners' federal income tax liability for the year 1965 resulting from the denial of a dependency exemption claimed by petitioners with respect to a minor daughter of petitioner John F. Moton, Jr. by a former marriage. John F. Moton, Jr. will hereafter sometimes be referred to as petitioner.
The parties have stipulated the following facts:
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