1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 366 (1986)
 

PARSONS v. COMMISSIONER

Docket No. 25918-82.

51 T.C.M. 366 (1986)

T.C. Memo. 1986-40

Tommy G. Parsons v. Commissioner.

United States Tax Court.

Filed January 29, 1986.

Attorney(s) appearing for the Case

Tommy G. Parsons, pro se. Gerald W. Douglas, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's 1979 Federal income tax in the amount of $4,021.03. After numerous concessions as set out in the parties' first stipulation of facts, the issues remaining for decisions are:

(1) Whether petitioner is entitled to a dependency exemption for Connie Foosness under section 151(e)(1)(A);1 (2) Whether petitioner...

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