Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $284.03 in petitioner's income tax for the taxable year 1968. The only issue before us involves the disallowance of two dependency exemptions claimed by petitioner.
Petitioner had his legal residence in Auburn, New York, at the time of the filing of his petition herein. He filed his 1968 Federal income tax return with the district director of internal...
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