Memorandum Opinion
VAN FOSSAN, Judge:
Respondent disallowed a claimed dependency credit for support of two minor children of petitioner and his now divorced wife, and determined a deficiency of $248.38 in petitioners' income tax for 1951.
At the hearing petitioner Herbert E. Owens appeared without counsel and tried his own case. He was advised by the Court that his proof must establish two things: — (1) the amount contributed by him for the...
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