Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding seeks a redetermination of a deficiency in income tax of $53.51 for the year 1940, resulting from respondent's refusal to recognize petitioner's claim to an exemption as "head of a family" under section 25(b)(1) of the Internal Revenue Code, and his failure to allow deductions for contributions to the extent of $18.
Findings of Fact
Petitioner was born August 29, 1851...
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