United States Tax Court.
Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined a deficiency in the petitioner's Federal income tax for the calendar year 1969 in the amount of $120.36. The sole question presented for our determination is whether the petitioner is entitled to a dependency exemption.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and exhibits...
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