Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in the income taxes of petitioner for the taxable years 1965 and 1966 in the amounts of $788.97 and $660.15, respectively. The sole issue remaining for decision is petitioner's eligibility to claim dependency exemptions for his children during the taxable period — exemptions which his wife has also taken on her returns. Because of the parties' agreement and settlement...
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.
