Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency of $31.44 in the petitioner's income tax for 1939. The only issue presented is whether the petitioner is entitled to a credit of $800 for dependents on the ground that he was the chief support of his father and mother during the taxable year.
Findings of Fact
The petitioner is a resident of North Hollywood, California, and filed his income tax...
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