Memorandum Opinion
FORRESTER, Judge:
On September 20, 1974, petitioners filed a motion for summary judgment under Rule 121, Tax Court Rules of Practice and Procedure.
The primary issue raised by the pleadings is whether petitioner Ronald D. Carlson's (Ronald) payments for support of two children by a former marriage, who were not in his custody, entitled petitioners to a dependency exemption in 1970...
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