OPINION
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's 1967 and 1968 income taxes in the amounts of $289.56 and $509.95, respectively.
The substantive issue in both years concerns petitioner's claimed dependency exemptions for his two daughters who lived in the custody of petitioner's former wife during the period herein. There is also a procedural issue involving requests for admissions, which will be discussed herein...
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