The respondent determined a deficiency in income tax against the petitioner for the year 1948 of $113. The question for determination is whether petitioner is entitled to a dependency credit, by reason of his support, or contribution to support, of his mother, the subsidiary question being whether the gross income of petitioner's mother for the taxable year was less than $500, within the meaning of section 25 (b) (1) (D) of the Internal Revenue Code, and, if so, whether she...
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