Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioner's income tax for the taxable year 1949 in the amount of $100. The sole issue is whether the petitioner is entitled to an exemption credit for his wife, Minnie E. Coleman, for the year 1949.
Findings of Fact
Petitioner, a resident of Louisville, Kentucky, filed his individual income tax return for 1949 with the collector of internal revenue for the district...
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