TRAIN, Judge:
Respondent determined a deficiency in income tax of the petitioner for the year 1952 in the amount of $270.02.
The sole issue for decision is whether petitioner was entitled to claim his parents as dependents in 1952.
FINDINGS OF FACT.
Part of the facts have been stipulated and are hereby found as stipulated.
Petitioner, Rayburn E. Hahn, filed an individual income tax return for the year 1952 with the director...
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