Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent has determined a deficiency of $143.00 in the petitioner's Federal income tax for 1968. The issue for decision is whether the petitioner is entitled to a dependency deduction for a woman with whom he was living as husband and wife, but to whom he was not married.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioner...
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