Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency of $52.80 in the petitioner's income tax for 1940. The only issue presented is the correctness of the respondent's action in denying the petitioner credit for personal exemption as the head of a family.
Findings of Fact
The petitioner is a resident of Los Angeles, California, and filed his income tax return for 1940 with the Collector of Internal...
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