Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $98.86 in the petitioner's Federal income tax for 1967. The issue for decision is whether the petitioner has proved she is entitled to a dependency deduction for her mother for the year 1967.
Findings of Fact
The petitioner, Lucille Marshall, maintained her legal residence in New Rochelle, New York, at the time she filed her petition in this...
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