Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in petitioner's income tax for each of the years 1956 and 1957 in the amount of $126.
The only issue is whether petitioner furnished more than one-half the support of the claimed dependent, Robert Dzierzawski, during the years in queston so as to entitle him to a deduction therefor under the provisions of sections 151 and 152, Internal Revenue Code of...
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.
