Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in petitioner's income tax of $346.22 for the calendar year 1962.
The only issue for decision is whether petition provided more than one-half of the support of his two minor sons so as to qualify them as his dependents under section 152(a)(1) of the Internal Revenue Code of 1954.
Findings of Fact
Petitioner is an individual residing at 911...
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.