United States Tax Court.
Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1970 in the amount of $272.
The deficiency arises solely from respondent's disallowance of two exemptions claimed by petitioner on his return. He took exception to the disallowance in both instances, and respondent on brief has conceded the allowability of one exemption...
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