OPINION.
DISNEY, Judge:
This case involves income taxes for the calendar years 1938, 1939, and 1940 in the respective amounts of $148.30, $117.48 and $208.28. The sole question presented is whether the petitioner was entitled to a personal exemption as the head of a family.
The facts are briefly as follows: The petitioner has been a widow since 1929. During the taxable years she maintained a home in Atlanta, Georgia, and a household consisting...
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