Memorandum Findings of Fact and Opinion
JOHNSTON, Commissioner:
The respondent determined a deficiency in petitioner's Federal income tax for 1967 in the amount of $343. The issue is whether petitioner is entitled to deductions, for three minor children who were in her custody during the taxable year, under the provisions of section 152(e).
Some of the facts have been stipulated and those facts are so found. Petitioner...
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