Coltman v. Commissioner
United States Tax Court
Entitlement to dependency exemptions for four children of divorced parents determined.
1Opinion of the Court
HAROLD ROBERT COLTMAN and JOY LYNN COLTMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HELEN COLTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Coltman v. Commissioner
Docket Nos. 5342-76, 5514-76.
United States Tax Court
T.C. Memo 1978-181; 1978 Tax Ct. Memo LEXIS 335; 37 T.C.M. (CCH) 779; T.C.M. (RIA) 780181;
May 16, 1978, Filed
Entitlement to dependency exemptions for four children of divorced parents determined.
Harold Robert Coltman, pro se.
Ronald T. Murphy, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: In these consolidated…
2Cases cited6 opinions
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Pierce v. CommissionerUnited States Tax Court · 1976
- Wood v. United StatesDistrict Court, D. Oregon · 1968
- Colton v. CommissionerUnited States Tax Court · 1971
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- SOSKIS v. COMMISSIONERUnited States Tax Court · 1978