Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $317.08 against the petitioner for 1948. The only issue for decision is whether the petitioner furnished over half of the support of his aunt for 1948.
Findings of Fact
The petitioner filed his separate individual income tax return for 1948 with the collector of internal revenue for the 23rd District of Pennsylvania. He claimed an exemption on that return on the...
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