1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 24 T.C.M.
  5. 24 T.C.M. 748 (1965)
 

ANTHONY v. COMMISSIONER

Docket No. 4953-63.

24 T.C.M. 748 (1965)

T.C. Memo. 1965-142

James W. and Geraldine P. Anthony v. Commissioner.

United States Tax Court.

Filed May 24, 1965.

Attorney(s) appearing for the Case

James W. Anthony, pro se, 1521 S. Gramercy Place, Los Angeles, Calif. James J. Cotter, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $793 in the income tax of petitioners for the year 1961.

By stipulation the petitioners concede the dependency exemptions claimed in their 1961 Federal income tax return for their sons, Earl and Willard Anthony. Petitioners also concede all other issues set forth in the notice of deficiency except the dependency exemptions claimed for Cleates Fields, the...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases