Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the income tax of the petitioner for the year 1948 in the amount of $100.
The sole question is whether the petitioner is entitled to a dependency credit of $600 for a minor son.
Findings of Fact
Petitioner, a resident of the District of Columbia, filed her income tax return for the year 1948 with the collector of internal revenue at Baltimore, Maryland.
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.