Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $715.63. In an amendment to his answer, respondent alleges that the deficiency is $829.63. The issues for decision are as follows:
(1) Whether petitioner Walter D. Bye is entitled to dependency exemption deductions for 1967 for his niece and her seven children; and
(2) Alternatively, whether...
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