United States Tax Court.
Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $275.42 in petitioner's 1970 income tax. The issue is whether petitioner is entitled to deductions for dependency exemptions for two minor children in 1970 under section 152.
Findings of Fact
Some facts were stipulated and are found accordingly.
Petitioner timely filed her 1970 individual income tax return with...
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