Memorandum Opinion
WITHEY, Judge:
A deficiency of $120 has been determined by the Commissioner in the income tax of Aleen Brooks, the petitioner, for the taxable year 1954. The only question for decision is whether the Commissioner erred in disallowing a dependency exemption for Carol Brooks, the child of petitioner.
The facts which have been stipulated are found accordingly.
[Findings of Fact]
Petitioner filed her income...
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