Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1968 in the amount of $631.56.
At the trial respondent conceded that during the year 1968 petitioner contributed over one-half of the support for his mother, Agatha Moses, and was entitled to a $600 dependency exemption for her. This leaves as the only issue for decision whether petitioner is entitled to a deduction...
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.
