Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax in the amount of $241.60 for the year 1956. The sole question is whether petitioner Ivan J. Taylor furnished more than one-half the support of his parents during 1956, so as to be entitled to dependency credits for them. The parties have filed a stipulation of some of the facts.
The evidence shows that petitioner, an "instruments associate" at Lehigh University...
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.