The Commissioner determined deficiencies in income tax of $200 for 1947 and $199.20 for 1948. The only issue for decision is whether the petitioners furnished over half of the support of Clara's two minor sons for 1947 and 1948.
The petitioners, husband and wife since their marriage on November 14, 1947, filed their joint returns for the taxable years with the collector of internal revenue for the...
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.