JONES, Chief Judge.
The single issue in this case is whether a taxpayer for the calendar year 1954, after claiming two personal exemptions, one for himself and one for his wife in the amount of $600 each, is entitled to an additional exemption of $600 for his wife on the ground that she is a dependent.
The pertinent provisions of the Internal Revenue Code of 1954, 26 U.S. C.A., are as follows:
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