Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $99.60 in income tax for the year 1949. The only question is whether the petitioner is entitled to a claimed exemption for his wife.
All of the facts have been stipulated. They are as follows: The petitioner is an individual with residence in Pawtucket, Rhode Island. He filed a separate return for the taxable period involved with the collector of...
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