Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined an income tax deficiency for the year 1946 against the petitioners in the amount of $190, by disallowing claimed credit deduction for two dependents.
Findings of Fact
Petitioners, husband and wife, are residents of Dallas, Texas. They filed a joint income tax return for the calendar year 1946 with the collector of internal revenue at Dallas, Texas.
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