Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1975 and 1976 in the amounts of $3,518.10 and $3,736.38, respectively. One of the issues raised by the pleadings has been disposed of by agreement of the parties, leaving for our decision the following:
1. Whether petitioner is entitled to a deduction for each of the years here in issue for a dependency exemption...
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.
