ROZEK v. COMMISSIONER

Docket No. 51122.

14 T.C.M. 1059 (1955)

T.C. Memo. 1955-267

Leo Joseph Rozek v. Commissioner.

United States Tax Court.

Filed September 29, 1955.


Attorney(s) appearing for the Case

Maurice Weinstein, Esq., 623 North 2nd Street, Milwaukee, Wis., for the petitioner. J. Bruce Donaldson, Esq., for the respondent.


Memorandum Opinion

OPPER, Judge:

In this proceeding petitioner contests a deficiency of $232.45 in income tax for the calendar year 1950. The only question for decision is whether petitioner is entitled to dependency credits claimed in 1950 for his seven children. All of the facts have been stipulated, and are hereby found.

[Findings of Fact]

Petitioner is an individual, residing in Milwaukee, Wisconsin. He filed a timely individual...

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