Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the taxable year 1964 in the amount of $302.50. The only question for this Court is whether petitioner is entitled to certain dependency deductions under section 151(e),
Petitioner, Frank E. Ivan, resides in Galena, Ohio, and did so reside there when he filed his petition to this Court. For the taxable year,...
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