Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
This is a proceeding for the redetermination of a deficiency in income tax for the taxable year ended December 31, 1961, in the amount of $103.
The evidence consists of two stipulations of facts with an exhibit attached.
The sole issue presented to the Court is whether the petitioner was entitled to a dependency exemption credit for his mother for the taxable year ended December 31...
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