Memorandum Findings of Fact and Opinion
This proceeding was initiated to test the correctness of the respondent's determination of a deficiency in income tax in the amount of $626 for the taxable year 1945. The question involved is whether petitioner furnished the chief support for his children so as to entitle him to the six dependency credits claimed on his return. Respondent determined that he did not furnish such support, thus placing on the petitioner the burden...
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