Memorandum Opinion
MELLOTT, Judge:
The Commissioner determined a deficiency in income tax for the calendar year 1941 in the amount of $40. The sole adjustment made by him to petitioner's net income consisted of the disallowance of a deduction of $400 as a credit for a dependent brother under Section 25 (b) (2) I. R. C.
The issue as framed by the pleadings is whether the brother was financially dependent upon the petitioner for support during 1941...
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