Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
In these two cases, consolidated for trial, the Commissioner determined deficiencies in petitioner's income tax of $445.34 for the calendar year 1963 and $484.11 for the calendar year 1964. Because of the Commissioner's concession before trial of two of the three dependency exemptions in issue for the taxable year 1964, the deficiency for that year was reduced to $212.63.
Three issues are presented...
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