1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 29 T.C.M.
  5. 29 T.C.M. 1389 (1970)
 

ESPOSITO v. COMMISSIONER

Docket No. 1239-70 SC.

29 T.C.M. 1389 (1970)

T.C. Memo. 1970-300

Alfred D. Esposito and Mary E. Esposito v. Commissioner.

United States Tax Court.

Filed October 27, 1970.

Attorney(s) appearing for the Case

Alfred Dominick Esposito, pro se, 70 Holiday Blvd., Center Moriches, Long Island, N. Y. Harvey R. Poe, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $106 in petitioners' income tax for the taxable year 1967. The only issue before us concerns the Commissioner's disallowance of a dependency exemption claimed by petitioners.

Petitioners had their legal residence in Center Moriches, New York, at the time the petition herein was filed.

During the calendar year 1967, the year in question, Anna Duffy, mother of petitioner...

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