Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined deficiencies of $696.17 and $862.97 in the income tax of the petitioner for 1958 and 1959, respectively. The issues presented by the pleadings are the correctness of the respondent's action (1) in disallowing a dependency exemption taken by petitioner for 1958 for his mother, and (2) in disallowing deductions of $2,009.15 and $2,598.60 taken by petitioner for 1958 and 1959...
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