Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined a deficiency in income tax in the amount of $99.62 for the year 1949.
The only question for decision is whether the mother of Marge may properly be claimed as a dependent in the taxable year.
Petitioners are husband and wife residing in Sacramento, California. Their income tax return for 1949 was filed with the collector of internal revenue for the first district...
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.
