Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $327 deficiency in petitioner's income tax for 1966. The sole question is whether petitioner furnished more than one-half the support for each of her three children during 1966 so as to be entitled to dependency exemptions for them. The parties have filed a stipulation of facts which in its entirety (except for the introductory paragraph and signatures) is as follows:
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.