Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1976 in the amount of $452.08. Due to concessions by petitioner, the issues for decision are whether petitioner was entitled to claim his father and mother as dependents, whether he was entitled to use the "head of household" rate schedule and whether he was entitled to a deduction for tools purchased during the year...
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.
