Memorandum Opinion
MULRONEY, Judge:
The respondent disallowed the dependency exemption petitioner took in her 1960 income tax return for her mother, which disallowance resulted in respondent determining a deficiency in the amount of $128.08.
Petitioner lives in Experiment, Georgia, and filed her return with the district director of internal revenue in Atlanta, Georgia. The issue is whether petitioner contributed over half of her mother's support...
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.
