Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency of $99 in income tax for the year 1949. The sole issue is whether petitioner is entitled to a credit against net income because of the dependency of one of her daughters, within the meaning of section 25 (b) (1) (D), Internal Revenue Code.
Findings of Fact
Petitioner is an individual residing in Atlantic City, New Jersey. She filed a Federal income...
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