Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the income tax of the petitioner for the year 1948 in the amount of $100.
The sole question is whether the petitioner is entitled to a dependency credit of $600 for a minor son.
Findings of Fact
Petitioner, a resident of the District of Columbia, filed her income tax return for the year 1948 with the collector of internal revenue at Baltimore, Maryland.
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