United States Tax Court.
Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The respondent determined a deficiency of $102.88 in income tax for 1947. The issue is whether petitioner is entitled to a dependency credit of $500 for his brother-in-law. Petitioner filed his return for the taxable year with the collector of internal revenue for the first district of Pennsylvania.
Findings of Fact
Petitioner, a laborer...
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