Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined a deficiency in petitioner's income tax for the year 1945 in the sum of $100. This arises from his disallowance of a surtax exemption of $500 taken by petitioner on her return for that year by reason of her alleged support of a dependent mother.
Findings of Fact
Petitioner is a resident of Detroit, Michigan. Her return for the year involved was filed with the...
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