Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency in petitioner's 1972 Federal income tax of $2,753.24.
The two issues for decision are: (1) whether petitioner is entitled to claim dependency deductions for his sister and for one of his nieces; and (2) whether petitioner is entitled to a deduction for a theft loss.
Findings of Fact
Petitioner, John Hall, filed an income tax return as a single...
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