United States Tax Court.
Memorandum Findings of Fact and Opinion
HOYT, Judge:
The respondent has determined deficiencies in the petitioner's income tax for the calendar years and in the amounts listed below:
1966 ............ $114.00 1967 ............ 291.81
The following issues have been presented for our decision:
(1) Whether the petitioner may claim a $600 dependency exemption for his mother in the years 1966 and 1967 by virtue of his having...
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