Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $256 in petitioner's 1971 Federal income tax. The only issue for our decision is whether petitioner is entitled to dependency exemptions in 1971 for two of her nieces.
Findings of Fact
Some of the facts have been stipulated and are so found.
Alberdia Morrison (petitioner) was a resident of Phoenix, Arizona, at the time of the filing...
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