Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $284.57 in the petitioner's 1966 income tax. The issue for decision is whether the petitioner is entitled to dependency exemptions for his daughters, Kim A. and Karole J. Kushner, who were in the custody of their mother during the year in question.
Findings of Fact
Some of the facts were stipulated, and those facts are so found.
The...
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