Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined a deficiency of $310 in petitioner's Federal income tax for the calendar year 1978. The issue presented for our decision is whether petitioner Robert Thomas Dewey, the non-custodial parent of Joseph and Robin Dewey, is entitled to dependency exemptions under section 152(e)(2)(B)
Some of the facts have been stipulated...
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.
