The Commissioner determined deficiencies in income tax of $100 for 1944 and $121 for 1945. The only issue for decision is whether the petitioner is entitled to a credit for a dependent.
FINDINGS OF FACT.
The petitioner filed a separate individual income tax return for each of the years 1944 and 1945 with the collector of internal revenue for the district of Tennessee. His wife had no income and was not entitled to any deduction for either year. She did not...
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