Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for 1950 in the amount of $126. The petitioner concedes that respondent properly included in his income for 1950 interest, which he failed to report in his return, in the amount of $3.35. There are two questions: (1) Whether petitioner understated his earnings in 1950 in the amount of $69.52. (2) Whether petitioner is entitled to a dependency credit...
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