TIETJENS, Judge:
The Commissioner determined a deficiency in income tax of $120 for the year 1954.
The only question for decision is whether petitioner properly claimed Winnie Stewart as a dependent.
FINDINGS OF FACT.
Petitioner is an individual residing in Marion, Ohio. Her income tax return for 1954 was filed with the district director of internal revenue at Columbus, Ohio.
During 1954 petitioner was employed as a salesclerk...
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