Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $236.00 in the petitioner's income tax for 1945. The only issue for decision is whether she is entitled to exemptions of $500 for her father, mother, and minor brother as dependents under section 25 (b) (1) (C).
Findings of Fact
The petitioner filed her individual return for 1945 with the collector of internal revenue at Boston, Massachusetts. She was paid wages...
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