United States Tax Court.
Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $129.80 in petitioner's Federal income tax for 1967.
Two issues are presented for our decision: (1) Whether petitioner is entitled to a dependency exemption in 1967 for his minor son, and (2) whether section 152(e) of the Internal Revenue Code of 1954,
Findings of Fact
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