Respondent determined a deficiency in the income tax of the petitioner for the calendar year 1943 in the amount of $387.15. The sole issue is whether income received by petitioner as an employee of the American National Red Cross is exempt from income tax.
FINDINGS OF FACT.
The petitioner is an individual, residing in Lambertville, New Jersey. He is and always has been a single person, whose nearest living relatives are his two sisters and his mother.
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