Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in income tax for the calendar year 1941 in the amount of $181.52. The issue is whether the petitioner is entitled to include his sister as a dependent for the purpose of claiming exemption as head of a family.
Findings of Fact
Petitioner is an individual residing at 721 Weldon Street, Latrobe, Pennsylvania. His income tax return for the period involved...
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