Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in income tax of the petitioner determined by the respondent for the calendar year 1949 in the amount of $340. The sole question presented is whether petitioner is entitled to the dependency credit under sec. 25 (b) (1) (D) of the Internal Revenue Code for his four minor children for the calendar year 1949.
Findings of Fact
The petitioner is an individual...
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