Memorandum Findings of Fact and Opinion
HILL, Judge:
This proceeding involves income tax deficiencies for the years 1940 and 1941 in the amounts of $1,110.81 and $1,934.24, respectively. There are three issues to be considered. The first is whether payments made by the petitioner in the sum of $3,900 in each year are deductible as rents under section 23 (a) of the Internal Revenue Code. Second, was petitioner's grand-daughter his dependent within the meaning...
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