Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1972 in the amount of $1,969.82. The issues for decision are:
(1) Whether petitioner is entitled to claim eight dependency exemptions;
(2) Whether petitioner is entitled to file his return as a head of household; and
(3) Whether petitioner paid and is entitled to a deduction for state...
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.