GOFFE, Judge:
The Commissioner determined a deficiency in the Federal income tax of petitioner in the amount of $227 for the taxable year 1969. The sole issue presented for decision is whether the petitioner furnished over half of the support of her two minor children, thus entitling her to dependency exemptions for them under section 151 of the Internal Revenue Code.
FINDINGS OF FACT
Some of the facts have been...
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.