SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1957 and 1958 in the amounts of $128.75 and $179.99, respectively. For the year 1957 petitioners claim an overpayment of $91.35.
The issues for decision are:
(1) Whether petitioners are entitled to a dependency credit exemption for Walter H. Mendel's son Ralph in the year 1957 and for his son Stephen in the year 1958.
(2) Whether petitioners...
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.