Memorandum Opinion
TURNER, Judge:
The respondent determined income tax deficiencies against the petitioner for the taxable years 1945, 1946 and 1947 in the respective amounts of $100, $95 and $95. The only issue raised by petitioner is the respondent's disallowance of a dependency credit. As the respondent admits the facts relating to the dependency credit, the case was submitted for decision on the pleadings.
[The Facts]
The petitioner...
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