Memorandum Opinion
SMITH, Judge:
The respondent has de-determined deficiencies in income tax of $152.97 for 1939 and $117.13 for 1940. The only question in issue is whether the respondent erred in disallowing the petitioner a personal exemption credit as head of a family and in disallowing any credit for dependents.
[The Facts]
Petitioner is a resident of Wheeling, West Virginia. She filed returns for 1939 and 1940 with the collector...
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