Memorandum Findings of Fact and Opinion
DRENNAN, Judge:
Respondent determined a deficiency in income tax of Gloria Frank Kratzer (formerly Gloria Frank Kfare) for the year 1969 in the amount of $263.78, and a deficiency in income tax of Marshall R. Kratzer and Gloria Frank Kratzer for the year 1970 in the amount of $282.38. The only issue for decision for both taxable years is whether petitioners were entitled to a deduction for dependency exemptions for...
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