Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioner for the taxable year 1951 in the amount of $75.99, and additions to tax for such year under section 294(d)(1)(A) and section 294(d)(2) of the Internal Revenue Code of 1939 in the respective amounts of $22.40 and $13.44.
The only question for determination is whether petitioner is entitled to an exemption credit for his...
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