Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $326.29 deficiency in petitioner's 1963 income tax. The only adjustment in issue is his determination of additional income in the amount of $1,560 in respect of "alimony" received by petitioner in 1963. At the hearing he conceded that petitioner was entitled to an additional dependency exemption in the amount of $600.
During the year 1963 petitioner was entitled to...
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.
