Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income taxes for the calendar years 1937, 1938 and 1939, in which years deficiencies were determined in the amounts of $191.20, $202, and $193.64, respectively. Two questions are presented, viz., whether petitioner is entitled to credit for exemption as the head of a family, and whether the Commissioner erred in including certain amounts received by the petitioner in his income and...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.