SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1975 in the amount of $317.88. The only issue for decision is whether petitioners are entitled to deductions for dependency exemptions for their son and his wife for the calendar year 1975.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioners, husband and wife, who resided in Middletown, Conn....
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