Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in income tax in the amount of $190 asserted by the respondent for the calendar year 1947. The issue is whether the petitioner is entitled to the dependency credit under section 25 (b) (1) (C) of the Internal Revenue Code for either or both of his two minor sons for the year 1947. The evidence consists of oral testimony given by petitioner, and exhibits received at...
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