Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1965 in the amount of $192, resulting from the disallowance of a claimed $600 dependency exemption.
Raymond A. Wolf (hereinafter referred to as petitioner) maintained a legal residence in Contra Costa County, California, at the time the petition herein was filed. He filed his 1965 Federal income tax return with the...
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