Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax for 1967 in the amount of $781.77. Since both of the parties have conceded issues raised by the pleadings in this case, a decision will be entered under Rule 50.
The only issue remaining for our decision is whether petitioner is entitled to a dependency exemption in 1967 for either of his two children of a prior marriage, Deborah and...
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.
