Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioners' Federal income taxes for the years 1965 and 1966 in the amounts of $227.88 and $228, respectively. The only issue for decision is whether petitioners furnished more than one-half of the support of Herbert H. Wiseman, Jr. (Herbert, Jr.), and Rickey Wiseman (Rickey), during the years in issue so as to be entitled to claim them as dependency exemptions...
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