United States Tax Court.
Memorandum Findings of Fact and Opinion
BLACK, Judge:
The Commissioner has determined a deficiency in petitioner's income tax for the year 1947 of $144.99.
The issues raised by the petitioner may be enumerated as follows:
(1) What is petitioner's gross income for the calendar year 1947.
(2) Is petitioner entitled to claim an exemption for a dependent brother, Robert H. Case.
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