Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1967 in the amount of $114. The sole issue is whether respondent has erred in disallowing a dependency exemption claimed on petitioner's 1967 return.
Findings of Fact
Petitioner is a resident of Miami, Florida, who timely filed his Federal income tax return for the calendar year 1967 with...
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