Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies of $109.49 and $457.24 in income tax for the calendar years 1940 and 1941. The issues presented for decisions are (a) whether the petitioner is entitled to credit for seven dependents—his mother, father, and four half brothers and a half sister, and (b) whether he is entitled to deduct certain amounts as expenses.
Findings of Fact
The petitioner, a citizen of...
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