BRUCE, Judge:
This proceeding involves a deficiency in income tax of $400 for 1953. The only issue is whether petitioner is entitled to credits for the support of his daughter-in-law and two grandchildren during 1953.
FINDINGS OF FACT.
Some of the facts are stipulated and are incorporated herein by this eference.
During 1953 petitioner resided in Knoxville, Tennessee. He filed his 1953 income tax return with the district director of...
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