Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioner of $119 for the year 1948. The question is whether the petitioner is entitled to a dependency credit for the two minor children of his niece.
Findings of Fact
The petitioner is an individual and resides in Milwaukee, Wisconsin. His income tax return for 1948 was filed with the collector of internal revenue for...
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