Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
The respondent determined a deficiency of $415.70 in petitioner's income tax for the taxable year 1968. The only issue for decision is whether petitioner is entitled to dependency exemption deductions for his three grandchildren.
Findings of Fact
Some of the facts have been stipulated and are so found.
Petitioner, Clyde A. Taylor, filed a joint Federal income tax return with...
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