Memorandum Findings of Fact and Opinion
This proceeding involves a determination of deficiency in income tax for the calendar year 1948 in the amount of $258.
The only issue not conceded by petitioner at the trial presents petitioner's claim for dependency credit for his minor sons, Carl and Jerry, for the taxable year 1948. At the conclusion of the submission of evidence it was announced from the bench that decision would be entered for respondent in the...
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