Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable years 1966 and 1967 in the respective amounts of $148.50 and $110.48. The sole issue is whether petitioner is entitled to a dependency exemption for his daughter, Stephanie, for the years 1966 and 1967.
Findings of Fact
Petitioner is an individual who at the time of filing his petition herein...
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