Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1961 in the amount of $120.
The sole issue is whether petitioner was entitled to claim his daughter as a dependent in 1961.
Findings of Fact
Petitioner is an individual who resided in 1961 at 86-30 114th Street, Richmond Hill, New York. He filed his return for that year with the district director of internal...
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