Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioners' income tax for the taxable years 1948 and 1949 in the respective amounts of $55.74 and $108.04. The sole question presented is whether petitioners are entitled to the dependency credit for Lucia Diane Kornberg for each of the taxable years involved.
Findings of Fact
David Kornberg, Jr., and Mary Kornberg are husband and wife, residing in Miami, Florida. They...
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