Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1968 in the amount of $125.03. The issue is whether petitioner is entitled to a dependency exemption in 1968 for her sister.
Findings of Fact
Etta E. Maynard, hereinafter referred to as petitioner, is an individual who resided in San Mateo, California at the time of the filing of her petition herein...
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