Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the year 1957 in the amount of $370.61.
The issues presented for decision are: (1) Whether the petitioner is entitled to a dependency exemption for his daughter; and (2) whether petitioner is entitled to deduct certain attorney fees paid during the taxable year.
Findings of Fact
The petitioner is an individual residing...
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