1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 26 T.C.M.
  5. 26 T.C.M. 1197 (1967)
 

MacPHAIDEN v. COMMISSIONER

Docket No. 4192-66.

26 T.C.M. 1197 (1967)

T.C. Memo. 1967-233

Francis H. MacPhaiden, Jr., and Shirley K. MacPhaiden v. Commissioner.

United States Tax Court.

Filed November 21, 1967.

Attorney(s) appearing for the Case

Francis H. MacPhaiden, Jr., pro se, 4313 90th Ave., S. E., Mercer Island, Wash. Eugene H. Flood, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in income tax for the calendar year 1964 in the amount of $138.43. The only issue for decision is whether in 1964 petitioners furnished over half the support of Susan Gail MacPhaiden, the minor daughter of Francis H. MacPhaiden and his former wife Glenna Mae, now Glenna Mae Parker.

Findings of Fact

The stipulation of facts and the exhibits attached...

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