Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $505 in the petitioner's income tax for 1951. The only issue is whether the sister and the children of the petitioner received over one-half of their support from him during 1951.
Findings of Fact
The petitioner filed his individual income tax return for 1951 with the collector of internal revenue for the Twenty-third District of Pennsylvania.
He claimed...
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