Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in income tax in the amount of $208 asserted by the respondent for the calendar year 1950. The issue is whether petitioner is entitled to the dependency credit under Section 25(b)(1)(C) of the Internal Revenue Code, for either or both of two minor children for the year 1950. Petitioner admitted the making of a $10 error in computation in his return for the taxable...
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