Memorandum Opinion
HILL, Judge:
Respondent determined a deficiency in income tax against the petitioner for the year 1949 in the amount of $99. The only issue presented in this proceeding is whether petitioner is entitled to a dependency credit for the support of his stepdaughter, Dolores Hamill, in determining his tax liability for the year 1949. At the conclusion of the submission of evidence on the hearing herein it was announced from the bench that decision...
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