Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in the income tax liability of petitioner for the years 1963 and 1964 in the amounts of $339.24 and $277.58. These deficiencies arise from respondent's disallowance of an exemption claimed in each year on account of petitioner's dependent mother, of deductions claimed in both years on account of automobile expenses, and of deductions claimed on account of interest and taxes in both years...
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