Memorandum Opinion
VAN FOSSAN, Judge:
The Commissioner determined a deficiency of $328.81 in petitioner's income tax for the calendar year 1943. The basis of Commissioner's action was the finding that "for the years 1942 and 1943 you [petitioner] did not maintain a continuous residence with your wife and dependents. As such, in view of the fact that no sustaining evidence could be found that you were living with your wife on July 1, 1943 your claim for marital...
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.
