Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's income taxes for 1962 in the amount of $424.88. The only issue for decision is whether the petitioner provided in 1962 more than one-half of the support of his three children by a prior marriage so as to be entitled to dependency exemptions for them under sections 151(e) and 152(a) of the Internal Revenue Code of 1954.
Findings of Fact
...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.