CLARK, Circuit Judge.
The income tax has from its inception allowed the taxpayer some form of credit against net income for "dependents". The various departmental rulings and Board decisions on the question of the allowance of that credit all reflect a fundamental factual pattern. We invariably find the taxpayer seeking credit for the support of his relatives (generally from one to five in number). See Paul and Mertens, The Law of Federal Income Taxation, Sec. 30...
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