Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined deficiencies in income tax as follows:
Year Deficiency 1939 .................... $137.52 1940 .................... 203.13 1941 .................... 298.90
Two issues are presented: (1) Was the petitioner entitled to a personal exemption as the head of a family during the three taxable years, and (2) was the petitioner entitled to...
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