Memorandum Opinion
ARUNDELL, Judge:
This case was heard in Birmingham, Alabama, on March 17, 1952, and involves a deficiency in income taxes determined by the respondent in the sum of $208 for the taxable year 1947. The petitioner filed his return for the taxable period with the collector of internal revenue for the district of Alabama.
The issue is the petitioner's right to take dependency credits for his sister and his daughter. Both of the persons...
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