Memorandum Findings of Fact and Opinion
HARRON, Judge:
For the calendar year 1960, the respondent determined an income tax deficiency of $154.83. The main issue is whether the petitioner is entitled to a deduction of $600 as an exemption on account of his wife under section 151 or 152, 1954 Code, as amended.
Findings of Fact
Petitioner filed his return with the district director of internal revenue at Chicago.
Petitioner and his...
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