Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By letter dated March 31, 1978, respondent determined a deficiency in petitioner's income taxes paid for her taxable year ended December 31, 1974 in the amount of $418.72. The only issue herein is whether petitioner is entitled to certain dependency exemption deductions.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits...
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.