Memorandum Opinion
JOHNSON, Judge:
This case involves income tax for the calendar year 1947. Deficiency was determined in the amount of $74. Petitioner's return was filed with the collector at St. Paul, Minnesota. The only question presented is whether petitioner is entitled to an exemption because of the dependency of his mother.
From evidence adduced we find the facts as follows:
Petitioner resides in Minneapolis, Minnesota. His mother...
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