Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $114.00 in the petitioners' Federal income tax for 1966. The issue for decision is whether the petitioner has proved that he provided more than one-half of the support for his daughter, for whom he claimed a dependency deduction in 1966.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioners...
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.
