United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1964 in the amount of $225.16.
The only issue for decision is whether petitioner is entitled to dependency credit exemptions for his two minor children for the year here in issue.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner at the time...
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.