Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1960 in the amount of $369.64.
The issues for decision are:
(1) Whether petitioner's aunt had a gross income of over $600 so that he is not entitled to claim her as a dependent;
(2) Whether petitioner provided more than one-half his aunt's support so that he is entitled to deduct medical expenses paid...
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