Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $213.23 in petitioner's income tax for the year 1964.
The issues for decision are: (1) Whether petitioner is entitled to a dependency exemption claimed for Betty Wojak, an unmarried woman who lived in his apartment and home during 1964; (2) whether medical expenses for Betty Wojak paid by petitioner in 1964 are deductible; and (3) whether the petitioner qualifies...
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