The Commissioner determined a deficiency of $380 in the income tax of the petitioner for 1947. The only issue is whether the petitioner is entitled to credit for four dependents, being four of his brother's six minor children, under section 25 (b) (1) (C) and (3) (F).
FINDINGS OF FACT.
The petitioner filed his return for 1947 with the collector of internal revenue for the fourteenth district of New York. His income of $2,793.58 for 1947 consisted principally...
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