Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $285.10 in income taxes of the petitioner for the calendar year 1947. The only issue is whether the petitioner is entitled to exemptions for his three minor children.
Findings of Fact
The petitioner filed his individual income tax return for the calendar year 1947 with the collector of internal revenue for the district of Michigan.
The petitioner and Katherine...
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