OPINION.
RICE, Judge:
This proceeding involves a deficiency in income tax determined against the petitioner for the year 1953 in the amount of $412.
The sole issue is whether petitioner was entitled to dependency credits for a niece and two nephews in computing her income tax liability for the year in issue.
All of the facts were stipulated, are so found, and are incorporated herein by this reference.
In 1953, petitioner was...
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