This case involves income taxes for the calendar years 1940 and 1941. Deficiencies were determined by the Commissioner in the amounts of $152.91 and $113.88, respectively. The only question presented is whether the petitioner is entitled to credit of a personal exemption as head of a family, and to credit for two dependents in 1940 and one in 1941. We make the following findings of fact.
FINDINGS OF FACT.
The petitioner throughout both taxable years was...
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