Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's income tax of $855.38 for the calendar year 1967. The parties have reached agreement on one of the issues so that the only question left for our decision is whether petitioner is entitled to five deductions for dependency exemptions.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation and...
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