Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
A contested deficiency of $319.50 in income tax for 1948 is here involved.
The only question for decision is whether petitioner is entitled to dependency credits for his father and mother for that year.
Findings of Fact
Petitioner is an individual who resided in Lowell, Massachusetts during 1948 and who filed his return for that year with the Collector for the District of...
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