Legal Opinion
Chandler v. Commissioner
United States Tax Court
Decided March 11, 1970No. Docket No. 3162-69 SCUnpublished
1Opinion of the Court
William R. Chandler v. Commissioner.
Chandler v. Commissioner
Docket No. 3162-69 SC.
United States Tax Court
T.C. Memo 1970-61; 1970 Tax Ct. Memo LEXIS 299; 29 T.C.M. (CCH) 263; T.C.M. (RIA) 70061;
March 11, 1970, Filed
William R. Chandler, pro se. Box 13, Dover, N. H., Alan I. Weinberg, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined a deficiency in petitioner's income tax for 1967 in the amount of $102.72. The only issue presented for decision is whether petitioner is entitled to dependency exemption deductions for his two children,…
2Cases cited3 opinions
- Brown v. CommissionerUnited States Tax Court · 1967
- Mawhinney v. CommissionerUnited States Tax Court · 1965
- Warren C. Mawhinney v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1966