Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency of $1,145 in petitioner's Federal income tax for calendar year 1973. Petitioner has conceded one of the issues raised in the pleadings, leaving for decision the following:
Whether petitioner's brother was a resident of the United States during the year 1973 so as to entitle petitioner to a deduction for a dependency exemption for his brother under the provisions...
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