Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's 1965 income tax in the amount of $136.10. The sole issue is whether petitioner is entitled to a dependency exemption for the year in issue for her claimed support of her brother, Nathan Tropp, under section 151(a) and (e) and section 152(a)(3) of the Code.
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