Memorandum Opinion
KERN, Judge:
Respondent determined a deficiency of $214.78 in petitioner's federal income tax liability for the year 1965. This deficiency arises from respondent's disallowance of "a deduction claimed for auto tags in the amount of $30.00" and his disallowance of exemptions claimed by petitioner on account of 2 dependent minor children in the total amount of $1,200. Petitioner has questioned respondent's determination only in connection...
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