Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1967 in the amount of $1,066.22. The questions presented for decision are: (1) whether petitioner is entitled to dependency deductions for his parents, Hungarian citizens who did not reside in the United States during the taxable year; and (2) whether petitioner is entitled to a casualty loss in an amount...
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