Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined deficiencies in income tax for the calendar years 1947, 1948 and 1949 in the respective amounts of $241, $257 and $345. The sole issue is whether the petitioner is entitled to credit for certain dependents claimed on her returns. She concedes that certain persons claimed were not dependents within the applicable statute but contends that her brother Henry was a dependent during...
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