The Commissioner determined deficiencies in petitioner's income tax for the calendar years 1943 and 1944 in the respective amounts of $404.49 and $1,209.25. These deficiencies resulted from disallowance of credit for two of the three dependents claimed by petitioner in 1943 and for all six dependents claimed by him in 1944. Petitioner paid these deficiencies subsequent to the filing of his petition in this Court and by an amended petition he seeks a refund of the said amounts...
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