Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1969 in the amount of $123. The only issue for decision is whether petitioner is entitled to a deduction for a dependency exemption for his mother.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner, an unmarried individual, who resided in Cleveland,...
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