Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner has determined a deficiency of $110.97 in petitioner's income tax for the taxable year 1955. The only issue for decision is whether petitioner is entitled to a dependency exemption for his sister for the year involved.
During 1955 petitioner was a high school student and resided with his family in a home owned by his father. While attending high school petitioner worked part time...
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