The respondent determined a deficiency in income tax against the petitioner for 1957 in the amount of $173.27.
The issue for decision is whether the petitioner furnished more than half of the support of his minor child so as to entitle him to a dependency exemption under section 152(a) of the Internal Revenue Code of 1954.
FINDINGS OF FACT.
The petitioner was a resident of Mishawaka, Indiana, during 1957, the taxable year involved. He filed his individual...
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.
