Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
A contested deficiency of $319.50 in income tax for 1948 is here involved.
The only question for decision is whether petitioner is entitled to dependency credits for his father and mother for that year.
Findings of Fact
Petitioner is an individual who resided in Lowell, Massachusetts during 1948 and who filed his return for that year with the Collector for the District 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.
