Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1960 in the amount of $369.64.
The issues for decision are:
(1) Whether petitioner's aunt had a gross income of over $600 so that he is not entitled to claim her as a dependent;
(2) Whether petitioner provided more than one-half his aunt's support so that he is entitled to deduct medical expenses paid...
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.