Memorandum Opinion
HILL, Judge:
This case involves an income tax deficiency in the amount of $233 for the calendar year 1949. The sole issue raised in the petition is whether the petitioner is entitled to a credit for two additional dependents, namely, his sister and her son, under section 25 (b) (D) of the Internal Revenue Code.
The petitioner's sister, Thelma Lupesco, and her son, Darryl Lupesco, then three years of age, having left her husband...
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