Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioner's income tax for the year 1949 of $100. The deficiency is due to the disallowance by the Commissioner of a credit claimed by petitioner in her return for her daughter, Caradel Strinsky, as a dependent. In making this adjustment to the income tax return which was filed by petitioner, the Commissioner stated in his deficiency notice, as follows:
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