United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $409 in the income tax of the petitioner for 1950. The only issue is whether the petitioner is entitled to credits for his four sons as dependents.
Findings of Fact
The petitioner filed his individual return for 1950 with the collector of internal revenue for the District of Massachusetts.
The petitioner...
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