Memorandum Findings of Fact and Opinion
GUSSIS, Commissioner:
Respondent determined a deficiency in petitioner's Federal income tax for 1966 in the amount of $214.72 The issues are (1) whether petitioner qualified for head of household status in 1966 and (2) whether he is entitled to child care deductions in 1966 in the amount of $900.
Findings of Fact
Some of the facts were stipulated and they are so found.
Alvin J. Linton, hereinafter...
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.