Memorandum Findings of Fact and Opinion
The respondent has determined deficiencies in income tax for 1939 and 1940 in the amounts of $41.97 and $70.40, respectively. The deficiencies resulted entirely from the disallowance of the petitioner's claim for personal exemption as head of a family.
Findings of Fact
The petitioner during the taxable years involved was a resident of Birmingham, Alabama. He filed his return with the collector of internal...
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