Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined a deficiency in income tax of $499.59 for the calendar year 1957. The issues presented for decision are: (1) Whether the petitioner is entitled to a dependency exemption for his son; and (2) whether petitioner is entitled to the itemized deductions reported on his return.
Findings of Fact
The petitioner, Herman Ellis, is an individual residing in Chicago...
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