Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax of the petitioner for the year 1957 in the amount of $131.
The sole issue is whether petitioner, and his brother, who filed a multiple support agreement, together contributed over half of the support of their mother for the year 1957 within the meaning of sections 152(a) and 152(c)(2) of the Code of 1954.
Findings of Fact
The...
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