Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $142.22 deficiency in petitioner's 1972 Federal income tax. The sole issue is whether petitioner was entitled to a dependency exemption for his stepson in 1972.
Findings of Fact
Most of the facts have been stipulated and are found accordingly.
Petitioner and Lois L. O'Brien are husband and wife, and lived in Spokane, Washington at the time petitioner filed...
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