Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in the income tax liability of petitioner for the taxable year 1967 in the amount of $330.79. The issue involved is whether petitioner is entitled to dependency exemptions for his two children under section 151.
Findings of Fact
Some of the facts have been stipulated; they are so found and incorporated herein by this reference...
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