Memorandum Opinion
IRWIN, Judge:
Respondent determined a deficiency of $413.36 in petitioner's income tax for the calendar year 1969. Petitioner having conceded respondent's disallowance of part of a claimed alimony deduction to be proper, the only issue remaining is whether petitioner was entitled to a deduction for care of his children under section 214.
The facts of this case have been fully stipulated and are so...
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