Memorandum Findings of Fact and Opinion
RAUM, Judge:
The respondent determined a deficiency in the income tax of petitioner for the year 1949 in the amount of $213.12. The petitioner alleges that he made an overpayment in the amount of $232.
In determining the deficiency, the respondent disallowed dependency exemption credit claimed by petitioner for his brother, and deductions for meals and lodging, work clothes, cigarette tax, interest and sales...
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