1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 39 T.C.M.
  5. 39 T.C.M. 926 (1980)
 

STELZIG v. COMMISSIONER

Docket No. 14344-78.

39 T.C.M. 926 (1980)

T.C. Memo. 1980-20

Lisbeth Stelzig v. Commissioner.

United States Tax Court.

Filed January 23, 1980.

Attorney(s) appearing for the Case

Lisbeth Stelzig, pro se. Nancy J. Bateman, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $340.90 in petitioner's Federal income tax for 1976. The issues for our determination are: (1) whether petitioner's parents, citizens and residents of Denmark, qualify as her dependents under Section 152,1 entitling her to deduct them as exemptions under section 151, and (2) whether petitioner qualifies as a head of household under section 2(b)(1)(B), enabling...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases