Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1968 in the amount of $631.56.
At the trial respondent conceded that during the year 1968 petitioner contributed over one-half of the support for his mother, Agatha Moses, and was entitled to a $600 dependency exemption for her. This leaves as the only issue for decision whether petitioner is entitled to a deduction...
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