United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $99.00 in income tax for 1949. The only issue for decision is whether the petitioner is entitled to claim an exemption for a dependent, her son.
Findings of Fact
The petitioner filed an individual income tax return for 1949 with the collector of internal revenue for the District of Washington.
She was unmarried...
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