Memorandum Opinion
JOHNSON, Judge:
The respondent disallowed exemptions claimed by petitioner for alleged dependent children and, as a result, determined a deficiency of $487 in income tax for 1947.
The proceeding was submitted on a stipulation of facts, which is incorporated herein by reference as our findings of fact.
Petitioner, a resident of Oshkosh, Wisconsin, filed his return for 1947 with the collector of internal revenue for the district...
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