Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner has determined a deficiency in income tax for 1949 in the amount of $268. The question is whether the petitioner is entitled to three dependency credits for his support of his three children under section 25 (b) of the Code.
Findings of Fact
The petitioner filed his return for 1949 with the collector for the district of Kansas. During the taxable year he was a resident...
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