Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $354.10. The only issue presented for determination is whether the respondent erred in disallowing dependency exemption deductions claimed for two of petitioner's children.
Findings of Fact
Some of the facts have been stipulated and are incorporated herein by this reference. For the taxable...
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.