1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 25 T.C.M.
  5. 25 T.C.M. 122 (1966)
 

HUMISTON v. COMMISSIONER

Docket No. 2133-64.

25 T.C.M. 122 (1966)

T.C. Memo. 1966-24

Norman L. Humiston v. Commissioner.

United States Tax Court.

Filed January 28, 1966.

Attorney(s) appearing for the Case

Norman L. Humiston, pro se, 12813 Oak Knoll Rd., Poway, Calif. Richard L. Fishman, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner determined deficiencies in petitioner's income tax for the years 1960 and 19611 in the amounts of $601 and $480, respectively. The only issue for decision is whether petitioner is entitled to claim his four children as dependents during the two years involved herein.

Findings of Fact

Some of the facts have been stipulated, are so found, and...

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