This proceeding involves a deficiency in income tax of the petitioner for the taxable year 1954 in the amount of $620.37.
The sole issue presented is whether petitioner, a single man, is entitled to a dependency exemption for Tina Johnson, a married woman, with whom he lived as husband and wife during the year 1954. Other issues have been disposed of by stipulation.
FINDINGS OF FACT.
The stipulated facts are found accordingly.
Petitioner...
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