Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined a deficiency of $360.68 in petitioner's income tax for 1958. The questions for decision are whether petitioner provided over one-half of her mother's support in 1958 and whether petitioner is entitled to deductions for medical expenses and interest paid on behalf of her mother in 1958.
Findings of Fact
Petitioner Kathleen Marie Emmons is an individual who...
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