Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioners for the taxable year 1966 in the amount of $101.66 has been determined by the Commissioner. The only issue presented is the correctness of respondent's disallowance of a dependency exemption for one Angelo Gerardi.
Findings of Fact
All of the stipulated facts are found as fact herein.
Petitioners timely filed their income tax return...
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.