LINDBERG v. COMMISSIONER

Docket Nos. 504-65, 1410-65.

46 T.C. 243 (1966)

EVA L. LINDBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT THOMAS F. LINDBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 17, 1966.


Attorney(s) appearing for the Case

Jack Palkovitz, for petitioner in docket No. 504-65.

Thomas C. Jones, for petitioner in docket No. 1410-65.

Joseph M. Abele, for the respondent.


SCOTT, Judge:

Respondent determined deficiencies in the income tax of Eva L. Lindberg for the calendar years 1961 and 1962 in the amounts of $240 and $241.50, respectively, and determined deficiencies in the income tax of petitioner Thomas F. Lindberg for the calendar years 1961 and 1962 in the amounts of $312 and $311.90, respectively. The basis for the determination of each of these deficiencies was the disallowance of the claimed dependency exemptions for...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases