Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1963 in the amount of $180.
The only issue for decision is whether petitioners are entitled to a dependency exemption for petitioner Stella M. Ledman's mother for the year in issue.
Findings of Fact
Some of the facts have been stipulated; the stipulation and the exhibits attached thereto are...
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.