Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $246.70 in petitioner's income tax for the taxable year 1964. The issues for decision are: (1) whether petitioner is entitled to a dependency exemption for her son, Craig; and (2) whether petitioner is entitled to a deduction for child care expenses.
Findings of Fact
Some of the facts were stipulated. The stipulation of facts, together with the exhibits...
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.