Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent has determined a deficiency in petitioner's Federal income tax for the taxable year 1970 in the amount of $616.91. The issues presented for decision are (1) whether petitioner is entitled to a deduction for real estate taxes on the property located at 1462 Ridge Avenue, Evanston, Illinois, and (2) whether petitioner is entitled to a dependency exemption for his brother, George Macdonald, for...
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