Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $217.
The only issue is whether the petitioner is entitled to dependency exemptions for each of his two children.
Findings of Fact
Some of the facts were stipulated and are incorporated herein by this reference. The petitioner is an individual who at the time of the filing of the...
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.