Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1961 in the amount of $126. The only issue before us is the correctness of respondent's disallowance of a dependency exemption for the minor child, Kim Marie Holloway, who is the child of petitioner and his former wife.
Findings of Fact
Petitioner was, prior to the date of trial May 18...
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.