United States Tax Court.
Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined a deficiency in income tax for the calendar year 1948 in the amount of $100. The only question is whether the petitioner is entitled to a dependency exemption on account of his son, Sheldon Bradley Cohen, for the calendar year 1948.
Findings of Fact
The petitioner, a resident of Augusta, Georgia, in his return...
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