Legal Opinion
Bidinian v. Commissioner
United States Tax Court
Decided July 3, 1969No. Docket No. 164-69 SCUnpublished
1Opinion of the Court
Toros and Rose J. Bidinian v. Commissioner.
Bidinian v. Commissioner
Docket No. 164-69 SC.
United States Tax Court
T.C. Memo 1969-144; 1969 Tax Ct. Memo LEXIS 153; 28 T.C.M. (CCH) 747; T.C.M. (RIA) 69144;
July 3, 1969. Filed
Toros Bidinian, pro se, 3600 Miami St., Sacramento, Calif. Nicholas G. Stucky, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined a deficiency of $149.75 in the Federal income tax of petitioners for the year 1966. The only issue for decision is whether petitioners are entitled to a dependency exemption deduction for Rose J.…
2Cases cited4 opinions
- De La Garza v. CommissionerUnited States Tax Court · 1966
- Estella De La Garza v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Carter v. CapshawCourt of Appeals of Kentucky (pre-1976) · 1933
- Helm v. GoinCourt of Appeals of Kentucky (pre-1976) · 1929