The respondent determined a deficiency in income tax in the amount of $2,787.46 against petitioner for the calendar year 1943. The questions presented are:
(1) Is petitioner entitled to a credit of $350 for dependency of Ludie Jones, sister of his wife, in computing his tax liability for 1942 and 1943?
(2) Is petitioner entitled to the benefits of section 107, Internal Revenue Code, in computing the tax on an item of $8,419.16 received in 1943 from the trust...
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