Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined a deficiency of $74.95 in income tax for the year 1941. The only error alleged is respondent's failure to allow an exemption of $1,500 as head of a family.
[The Facts]
Petitioner and her father, a retired railroad employee, live together in a four-room apartment. The father's pension was $61 per month. Petitioner was employed and received a salary of $160 per month....
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