Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
A contested deficiency of $147.28 in income tax for 1948 is here involved.
The only question for decision is whether taxpayer is entitled to a dependency credit for his father for that year.
Findings of Fact
Irving H. Propper, hereinafter called the taxpayer, is an individual residing at Miami, Florida. His return was filed with the collector for the district of Florida.<...
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