Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1960 in the amount of $132. Petitioner claimed an overpayment of $62.20 in his 1960 return. This amount has not been returned to petitioner.
The issue for decision is whether petitioner has met the burden of proving that he furnished over one-half of the support of his infant son during the calendar year 1960...
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.