Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined a deficiency in petitioner's income tax for the years 1949 and 1950 in the respective amounts of $93 and $78.
The only question presented is whether petitioner contributed more than one-half to the support of her minor son which would entitle her to a dependency credit under section 25 of the Internal Revenue Code.
Findings of Fact
Petitioner, Gloria H...
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