Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in the petitioner's income tax for the calendar year 1951 in the amount of $254, which resulted from his disallowance of two dependency credits claimed by the petitioner for his two minor sons on the ground that the petitioner did not furnish over half of the support of the sons.
Findings of Fact
A written stipulation of facts is incorporated herein...
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.
