Memorandum Opinion
DISNEY, Judge:
This case involves income tax for the calendar years 1946 and 1947. The principal question involved is whether the petitioner is entitled under section 25 (b) (3) of the Internal Revenue Code to a credit against net income because of a child supported by her and by her called her "foster son." The record before us is sparse and highly unsatisfactory but it appears therefrom, although the full deficiency notice was not placed...
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