Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves the redetermination of an income tax deficiency of $157.24 for the year 1939. The single question presented is whether or not the petitioner was the head of a family during all of the taxable year, and therefore entitled to a credit of $2,500 against net income under section 25 (b) (1) of the Internal Revenue Code.
Findings of Fact
The petitioner is an unmarried...
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