Memorandum Findings of Fact and Opinion
KERN, J.:
Respondent determined a deficiency in petitioner's income tax of $60 for each of the years 1937, 1938 and 1939. The sole issue is whether petitioner, who is a married man not living with his wife because of certain conditions, is entitled to the statutory exemption as head of a family, under section 25 (b) 1, Revenue Act of 1936, and the corresponding provision of the Revenue Act of 1938,
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