Memorandum Opinion
ARNOLD, Judge:
Respondent determined a deficiency of $205 in petitioner's income tax for 1945. The only issue raised is petitioner's right to exemptions for two dependents on account of amounts paid for the support of his two minor sons. Petitioner filed his income tax return for 1945 with the collector of internal revenue at Detroit, Michigan.
[The Facts]
Petitioner and his wife, Lula Bunetta Cagle, also known...
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