Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioners' income tax for 1966 in the amount of $337.55. The only issue for our decision is whether petitioners are entitled to dependency exemption deductions in 1966 for William's three children by a prior marriage, Annette, James, and Esther.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts and...
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