MOORE v. COMMISSIONER

Docket No. 40296.

13 T.C.M. 65 (1954)

Howard R. Moore v. Commissioner.

United States Tax Court.

Entered January 29, 1954.


Attorney(s) appearing for the Case

John W. Carter, Esq., Box 479, Danville, Va., for the petitioner. George W. Calvert, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in the income taxes of petitioner for the years 1947, 1948 and 1949 in the amounts of $445, $425 and $478, respectively. The correctness of respondent's action in disallowing dependency deductions for five minor children claimed by petitioner in each of the years in question is the only issue for decision.

Findings of Fact

The petitioner is an individual residing in Danville...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases