Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the year 1953 in the amount of $325.15.
The petitioner filed his income tax return for 1953 with the director of internal revenue for the Brooklyn district of New York.
The only question for decision is whether the petitioner is entitled to a dependency credit for his sister in the year 1953. The petitioner's claim for itemized deductions was abandoned...
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