Memorandum Opinion
MULRONEY, Judge:
The respondent determined a deficiency in petitioner's income tax for the taxable year 1954 in the amount of $143.26.
The only question in the case is whether petitioner is entitled to a credit for dependency under section 151 of the Internal Revenue Code of 1954 for his father for the taxable year 1954.
Petitioner, a resident of Chicago, Illinois, filed his 1954 income tax return with the district director...
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