Memorandum Opinion
VAN FOSSAN, Judge:
Respondent disallowed a claimed dependency credit for the support of a minor child of petitioner and her now-divorced husband and determined a deficiency of $126 in petitioner's income tax for 1955.
Respondent filed an amended answer alleging that petitioner did not qualify as the head of a household within the meaning of section 1(b)(2) of the Internal Revenue Code of 1954, by reason of her failure to furnish...
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