Respondent determined a deficiency in petitioner's income tax for the year 1957 in the sum of $173.78 by reason of his denying a dependency exemption claimed by petitioner for one Rachel Ann Oliver. The correctness of this action is here in question.
FINDINGS OF FACT.
During the taxable year petitioner lived at 109 North Brookside Drive, Arlington, Virginia. He filed an individual income tax return for that year with the district director of internal revenue...
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