Legal Opinion
Ensminger v. Commissioner
United States Tax Court
Decided July 18, 1977No. Docket No. 4824-76UnpublishedCited by 3 opinions
1Opinion of the Court
NEVETT F. ENSMINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Ensminger v. Commissioner
Docket No. 4824-76.
United States Tax Court
T.C. Memo 1977-224; 1977 Tax Ct. Memo LEXIS 220; 36 T.C.M. (CCH) 934; T.C.M. (RIA) 770224;
July 18, 1977, Filed
Barry Nakell, for the petitioner.
Gary F. Walker, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: Respondent determined a deficiency of $128 in petitioner's Federal income tax for the taxable year 1974. The primary issue for decision is whether petitioner is entitled to a dependency exemption claimed for an unrelated adult woman…
2Cases cited6 opinions
- Untermann v. CommissionerUnited States Tax Court · 1962
- Turnipseed v. CommissionerUnited States Tax Court · 1957
- State v. DavisSupreme Court of North Carolina · 1948
- State v. . DavenportSupreme Court of North Carolina · 1945
- State v. KleimanSupreme Court of North Carolina · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Armstrong v. Comm'rUnited States Tax Court · 2002
- Estate of Armstrong v. Comm'rUnited States Tax Court · 2002
- Estate of Frank Armstrong, Jr., Frank Armstrong III v. CommissionerUnited States Tax Court · 2002