Respondent determined a deficiency in petitioner's income tax for the year 1953 in the amount of $414.60, with the explanation that "[e]xemptions for three children are disallowed as you failed to substantiate your claim to these dependency credits." By an "Amendment to Answer" respondent claimed that the deficiency should be increased by the sum of $71.86 on the ground that of the deductions allowed to petitioner for interest and taxes on real estate in the total amount...
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