Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax for the taxable year 1948 in the amount of $113. The sole issue is whether petitioner is entitled to claim his foster mother and foster father as dependents for income tax purposes.
Findings of Fact
Petitioner is an individual who during the taxable year resided in Lawrence, Kansas. He and his wife filed a joint return for that year with the collector of...
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