Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in the income tax of petitioner for the year 1956 in the amount of $135.17.
The sole issue is whether petitioner is entitled to a $600 dependency exemption for his brother in 1956.
Findings of Fact
Most of the facts have been stipulated, and, as stipulated, they are incorporated herein by reference.
Petitioner, a resident of Audubon, New Jersey, filed his...
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