Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's income tax for 1964 in the amount of $131. Two questions are presented for decision: (1) Whether petitioner's mother was a resident of the United States during the taxable year 1964, for purposes of section 152(b)(3), Internal Revenue Code of 1954;
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.
