Memorandum Opinion
DISNEY, Judge:
This case involves income taxes for the calendar years 1939 and 1940 in the amounts of $127.73 and $119.62, respectively. The only question presented is whether the respondent erred in disallowing the deduction of a credit for personal exemption as head of a family, under section 25 (b) (1) of the Internal Revenue Code. That section, together with Regulations 103, section 19.25-4 presented thereon, is set forth in the margin...
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