Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $342 in petitioners' Federal income tax for the year 1966.
The only issue for decision is whether petitioners are entitled to dependency exemption deductions for Kevin, Susan and Diane Lawler for the year 1966. This depends upon whether petitioners provided over one half of the total support of the children in that year.
Findings of Fact
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.