Memorandum Opinion
MULRONEY, Judge:
The respondent disallowed the dependency exemption petitioner took in her 1960 income tax return for her mother, which disallowance resulted in respondent determining a deficiency in the amount of $128.08.
Petitioner lives in Experiment, Georgia, and filed her return with the district director of internal revenue in Atlanta, Georgia. The issue is whether petitioner contributed over half of her mother's support...
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