Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioner's 1963 income tax in the amount of $108.70. Petitioner lived in Amsterdam, New York, at the time his petition was filed and he filed his 1963 tax return (Form 1040A) with the district director of internal revenue at Hartford, Connecticut. The deficiency arises by reason of respondent's disallowance of a dependency deduction claimed in said return for petitioner's 10-year...
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