United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioner's income tax for the year 1949 of $221. The deficiency is due to the disallowance by the Commissioner of a credit claimed by petitioner on his income tax return for two dependents, namely, Diane DeSalvo and Richard DeSalvo. To this adjustment the petitioner assigns error, as follows:
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