1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 28 T.C.M.
  5. 28 T.C.M. 896 (1969)
 

TROTTER v. COMMISSIONER

Docket No. 139-69 "SC".

28 T.C.M. 896 (1969)

T.C. Memo. 1969-179

J. W. Trotter, Jr., and Doris J. Trotter v. Commissioner.

United States Tax Court.

Filed September 2, 1969.

Attorney(s) appearing for the Case

Dougal C. Pope, Houston 1st Savings Bldg., Houston, Tex., and Donald G. Ritter, for the petitioners. W. Reed Smith, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1965 and 1966 in the amounts of $226.51 and $239.16, respectively.

The only issue for decision is whether petitioners are entitled to dependency exemptions for the two children of one of petitioners for each of the calendar years here in issue.

Findings of Fact

Some of the facts have been stipulated...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases