Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1972 in the amount of $180. Petitioner filed two claims for refund which will be treated as amendments to his petition claiming overpayments. The issues are whether petitioner is entitled to dependency exemptions for his two children, Paula and Mark. In addition petitioner argues constitutional grounds in support...
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.