Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's 1967 income tax in the amount of $504.28 by denying his claimed dependency exemption deductions for his four children. Petitioner conceded at trial that he was not entitled to the claimed exemption deduction for his eldest child and consequently the sole remaining issue is whether he is entitled to the other three under section 151(e)(1)(B) and...
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