1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 971 (1974)
 

SMITH v. COMMISSIONER

Docket No. 4451-73.

33 T.C.M. 971 (1974)

T.C. Memo. 1974-218

Carroll J. and Diane M. Smith v. Commissioner.

United States Tax Court.

Filed August 26, 1974.

Attorney(s) appearing for the Case

Carroll J. Smith, pro se, 1227 Wentwood, Irving, Tex. Raymond L. Collins, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined the following deficiencies in the Federal income taxes of the petitioners:

  Year                Deficiency

  1969 ............... $765.38
  1970 ...............  777.10
  1971 ...............  385.00

Other issues have been conceded, and the only issue remaining for decision is whether the petitioners are entitled to a dependency deduction for two...

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