Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1978 in the amount of $300. The only issue for decision is whether petitioner is entitled to a dependency exemption for each of his two children.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner, who resided in San Diego, California, at the time of...
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.