Memorandum Findings of Fact and Opinion
RICE, Judge:
This case involves an income tax deficiency for the calendar year 1947 in the amount of $190. The issue is whether petitioner's parents were dependents within the meaning of section 25 (b) of the Internal Revenue Code.
Findings of Fact
Petitioner is an individual residing in Philadelphia, Pennsylvania. His income tax return for 1947 (Form W-2) was filed with the collector of internal...
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