Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax of the petitioner for the year 1951 in the amount of $144.
The sole issue presented is whether the petitioner is entitled to a dependency credit for his minor daughter, Karen Marie White.
Findings of Fact
The stipulated facts are found accordingly.
Petitioner is a resident of Salem, Oregon. He filed his return for the taxable year 1951 with...
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.