ATKINS, Judge:
The respondent determined a deficiency in income tax of $132 for the taxable year 1965.
The only issue presented is whether the petitioner is entitled to a dependency exemption for the year in question for his son.
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 petition herein, was a resident...
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.