Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for the taxable year 1950 in the amount of $200. The only question to be decided is whether the petitioner contributed toward the support of his minor son more than one-half of the cost of the support of the child so as to be entitled to a dependency credit under the provisions of section 25(b) of the 1939 Code.
Findings of Fact
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