Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $171 in petitioner's income tax for the calendar year 1965.
The issues for decision are:
(1) Whether petitioner is eligible to file as a "head of household" under section 1(b)(2);
(2) Whether petitioner is entitled to deduct, under any section of the Code, $1,601.11 as business expenditures.
Findings...
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.
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.