Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $366 for the year 1951.
The question is whether the petitioner is entitled to a dependency credit for three minor children.
Findings of Fact
The petitioner is an individual residing in Newton, Kansas. For the calendar year 1951 he filed his individual Federal income tax return with the collector of internal revenue for the district of Kansas.
On...
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.