Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The petitioner filed a return for the calendar year 1947 on the cash basis with the collector of internal revenue at Boston, Massachusetts. The respondent determined a deficiency of $93.25 for 1947. The only question presented is whether the petitioner is entitled to claim as dependents in 1947 two of her minor children.
Findings of Fact
The petitioner, a resident of Lowell, Massachusetts...
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