Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent has determined a deficiency in petitioner's 1961 income tax of $221.74.
At issue is the disallowance by respondent of two dependency exemptions and a portion of interest deductions claimed by petitioner.
Findings of Fact
Petitioner resides in North Plainfield, New Jersey. He filed his income tax return for the calendar year 1961 with the district director of internal...
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