GOFFE, Judge:
The respondent determined deficiencies in the petitioner's Federal income taxes for the taxable years 1968 and 1969 in the amounts of $245 and $251, respectively. The single issue presented for decision is whether the petitioner, a noncustodial divorced parent, is entitled to dependency exemptions for his two minor children.
FINDINGS OF FACT
Some of the facts are stipulated. The stipulation of facts together with the exhibits...
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