Petitioner, appearing in pro. per., appeals from a decision of the Tax Court affirming the determination of the commissioner that petitioner was not entitled to claim exemptions for his minor children who were in the custody of his former wife in 1959.
Petitioner contends that respondent should have been precluded from filing his answer in the Tax Court because of untimeliness, and that the decision of the Tax Court is unsupported by the evidence presented. We find...
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.
