Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1959 in the amount of $125.27. The only issue for decision is whether petitioner is entitled to a dependency exemption for his son Stanley for the year 1959.
Findings of Fact
Petitioner filed an individual income tax return for the calendar year 1959 with the
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.