Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner Marvin D. Williams' income tax for the calendar year 1963 in the amount of $628.21, and determined a deficiency in the income tax of petitioners Marvin D. and Patricia R. Williams for the calendar year 1964 in the amount of $422.99.
The issue for decision is whether petitioner Marvin D. Williams contributed more than one-half of the support of his...
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.