Respondent determined a deficiency in petitioners' income tax for the calendar year 1949 in the amount of $99.60. The deficiency arises from respondent's disallowing a dependency exemption claimed for petitioners' son, James E. Darmer. By appropriate assignment of error petitioners contest this determination.
FINDINGS OF FACT.
Petitioners are husband and wife. They are residents of Arab, Alabama, and filed their joint income tax return for the taxable year...
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.
