Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1972 in the amount of $194.66. The issues for decision are (1) whether petitioner is entitled to a dependency exemption deduction for her mother, and (2) whether petitioner is entitled to compute her income tax as head of a household.
The resolution of the first issue also disposes of the second.
...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.