Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in the income taxes of petitioner for the taxable years 1965 and 1966 in the amounts of $788.97 and $660.15, respectively. The sole issue remaining for decision is petitioner's eligibility to claim dependency exemptions for his children during the taxable period — exemptions which his wife has also taken on her returns. Because of the parties' agreement and settlement...
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