Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax against petitioner for the taxable year 1967 in the amount of $2,801.78. Certain issues having been settled by the parties, the only issues remaining for decision are whether petitioner is entitled to dependency exemption deductions claimed for three of his children and for his mother.
Findings of Fact
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