Memorandum Findings of Fact and Opinion
RAUM, Judge:
The respondent determined a deficiency in the income tax of petitioner in the amount of $370.86 for the year 1950.
The petitioner, a resident of Chicago, Illinois, was employed during 1950 by the Diamond T Motor Car and received a salary of $3,572.14. He filed his 1950 income tax return with the collector of internal revenue for the first district of Chicago. In his return he claimed dependency...
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