Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioner's income tax for the taxable year 1949 in the amount of $100. The sole issue is whether the petitioner is entitled to an exemption credit for his wife, Minnie E. Coleman, for the year 1949.
Findings of Fact
Petitioner, a resident of Louisville, Kentucky, filed his individual income tax return for 1949 with the collector of internal revenue for the district...
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.