Memorandum Findings of Fact and Opinion
TURNER, Judge:
Respondent determined a deficiency in income tax for the calendar year 1947 against petitioner in the amount of $190. The question presented is whether petitioner living with his parents, in their home, contributed over one-half of their support so as to be entitled to the $500 exemption for each of them as dependents.
Findings of Fact
Petitioner is an individual and a resident of Potsdam...
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