Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The Commissioner determined a deficiency in the amount of $197.44 in petitioner's income tax for the taxable year 1964.
Certain issues having been conceded, the only question for our decision is whether petitioner is entitled to a dependency exemption deduction in 1964 for his daughter, Judith M. Conaway.
Findings of Fact
Hollie M. Conaway (hereinafter petitioner), who was residing...
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