LESLIE v. COMMISSIONER

Docket No. 890-70.

31 T.C.M. 753 (1972)

T.C. Memo. 1972-151

Gerald Ronnell Leslie and Elizabeth Mae Leslie v. Commissioner.

United States Tax Court.

Filed July 13, 1972.


Attorney(s) appearing for the Case

Gerald Ronnell Leslie, pro se, 2015 N.W. 27 St., Gainesville, Fla. Robert W. Goodman, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined a deficiency in petitioners' income tax for 1966 in the amount of $381. The sole question presented for decision is whether in 1966 petitioner Gerald Ronnell Leslie furnished more than one-half of the support for his two minor children of a prior marriage so as to entitle petitioners to dependency exemptions for those children in that taxable year.

Findings of Fact

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