Legal Opinion
Bower v. Commissioner
United States Tax Court
Decided September 25, 1980No. Docket No. 9557-76, 10716-76Unpublished
Held, petitioner Frank Bower is entitled to the 1973 dependency exemption deduction for petitioners' son.
1Opinion of the Court
FRANK BOWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CAROLYN L. BOWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bower v. Commissioner
Docket No. 9557-76, 10716-76.
United States Tax Court
T.C. Memo 1980-428; 1980 Tax Ct. Memo LEXIS 156; 41 T.C.M. (CCH) 50; T.C.M. (RIA) 80428;
September 25, 1980, Filed
Held, petitioner Frank Bower is entitled to the 1973 dependency exemption deduction for petitioners' son.
Frank Bower, pro se in docket No. 9557-76.
Carolyn L. Bower, pro se in docket No. 10716-76. Jack Joynt, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited1 opinion
- Hopkins v. CommissionerUnited States Tax Court · 1970