Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1960 in the amount of $117.30. Petitioners, in their petition, claim an overpayment in the amount of $132.36. The only issue for decision is whether petitioners are entitled to a dependency exemption for the calendar year 1960 for James R. Dunning's son.
Findings of Fact
Some of the facts have been stipulated...
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.