Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency of $50 in petitioner's income tax for 1945. The deficiency results from the disallowance of the statutory exemption of $500 which petitioner claimed for her eight year old daughter. The question to be decided is whether the daughter was petitioner's dependent by reason of petitioner having contributed more than half of her support.
Findings of Fact
Petitioner is a resident...
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