Memorandum Opinion
QUEALY, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1974 of $408.00.
The issue to be decided is whether petitioner is entitled to claim dependency exemptions for his two daughters under the provisions of section 151.
All of the facts have been stipulated and are so found. The stipulation of facts and the exhibits attached thereto are incorporated...
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.