Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined an income tax deficiency in the amount of $395 for the taxable year 1963. The only issue is whether the petitioner is entitled to a dependency exemption for her father.
Findings of Fact
Some of the facts have been stipulated and the stipulations are incorporated herein by this reference.
The petitioner, a resident of Chicago, Illinois, filed her Federal...
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