Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined a deficiency of $249 in petitioner's income tax for 1951. The only question for our determination is whether the petitioner is entitled to claim five of his children as dependents in the calendar year 1951. The income tax return of the petitioner for 1951 was filed with the collector of internal revenue for the district of Iowa.
Findings of Fact
The petitioner...
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