Legal Opinion
Esposito v. Commissioner
United States Tax Court
Decided October 27, 1970No. Docket No. 1239-70 SCUnpublished
1Opinion of the Court
Alfred D. Esposito and Mary E. Esposito v. Commissioner.
Esposito v. Commissioner
Docket No. 1239-70 SC.
United States Tax Court
T.C. Memo 1970-300; 1970 Tax Ct. Memo LEXIS 60; 29 T.C.M. (CCH) 1389; T.C.M. (RIA) 70300;
October 27, 1970, Filed
Alfred Dominick Esposito, pro se, 70 Holiday Blvd., Center Moriches, Long Island, N. Y.Harvey R. Poe, for the respondent.
TANNENWALD
Memorandum Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $106 in petitioners' income tax for the taxable year 1967. The only issue before us concerns the Commissioner's disallowance of a dependency exemption…
2Cases cited4 opinions
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Heard v. CommissionerUnited States Tax Court · 1963
- Lilly v. CommissionerUnited States Tax Court · 1965
- Morschauser v. CommissionerUnited States Tax Court · 1958