Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined a deficiency in income tax for the calendar year 1941 in the amount of $102. The errors charged are: (1) disallowance of deduction of $800 credit claimed for two minor children under section 25 (b) (2), I. R. C.; and (2) the disallowance of one-half of the personal exemption of $1,500 claimed under section 25 (b) (1).
Findings of Fact
Petitioner is a resident...
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.