OPINION.
DISNEY, Judge:
This case involves income taxes for the year 1940 in the amount of $68.56. The question is whether the petitioner is entitled to exemption as the head of a family and to a credit for a dependent.
We find the facts to be as follows:
Petitioner's income tax return for the taxable year was filed with the collector for the district of Georgia. The deficiency notice recites a tax liability of $269.65, of which $201...
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