SAUBERT v. COMMISSIONER

Docket No. 2981-71.

32 T.C.M. 36 (1973)

T.C. Memo. 1973-11

Ruth L. Saubert v. Commissioner.

United States Tax Court.

Filed January 22, 1973.


Attorney(s) appearing for the Case

Ruth L. Saubert, pro se, P.O. Box 142, Mapleton, Ore. Gary R. DeFrang, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in the petitioner's Federal income tax for the calendar year 1969 in the amount of $120.36. The sole question presented for our determination is whether the petitioner is entitled to a dependency exemption.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and exhibits...

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