Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1969 in the amount of $1,014.90. The issue for decision is whether petitioner is entitled to three dependency exemptions for his children who lived with their mother and step-father during 1969.
Findings of Fact
Some of the facts have been stipulated and the stipulation of facts, together with...
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