Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies of $199.20 for 1949 and $208.80 for 1950 in income tax of the petitioner. The only issue is whether the Commissioner erred in failing to allow credits for two minor children as dependents.
Findings of Fact
The petitioner filed individual income tax returns for 1949 and 1950 with the collector of internal revenue for the First District of Illinois.
He claimed...
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