Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income tax for the calendar year 1946. Deficiency was determined in the amount of $185. The only question presented is whether under section 25 (b) (1) (C) and (3) petitioner is entitled to credit because of dependency upon him of a brother and sister, which depends upon whether they received more than half of their support from petitioner.
Findings of Fact
The petitioner...
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