Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency of $649.06 in petitioners' income tax for the taxable year 1968. The question presented is whether each petitioner's respective mother was a resident of the United States during the year in issue, thus entitling the petitioners to dependency exemptions and medical expense deductions for the two women.
Findings of Fact
Some of the facts were stipulated...
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.