Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1968 and 1969 in the amounts of $402.69 and $449.19.
The only issue for decision is whether Elmer R. Johnson is entitled in each of the years here in issue to a dependency exemption deduction for all or any of his three daughters by a former marriage.
Findings of Fact
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