Petitioner seeks a redetermination of a deficiency in income tax for the calendar year 1947 in the amount of $213.80.
The sole issue is whether the petitioner is entitled to dependency credits for his four children in the taxable year 1947.
The case was submitted on a stipulation of facts and exhibits offered in evidence. The stipulated facts are found accordingly.
FINDINGS OF FACT.
The petitioner is an individual residing at Keyser, West...
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