Hardy v. Commissioner
United States Tax Court
On the evidence, Held, petitioner failed to prove that he contributed over half the support of his two minor daughters during the taxable year.
1Opinion of the Court
Alfred D. Hardy v. Commissioner.
Hardy v. Commissioner
Docket No. 15542.
United States Tax Court
1948 Tax Ct. Memo LEXIS 171; 7 T.C.M. (CCH) 348; T.C.M. (RIA) 48107;
June 4, 1948
On the evidence, Held, petitioner failed to prove that he contributed over half the support of his two minor daughters during the taxable year.
J. T. Sikes, Esq., Marietta St. Bldg., Atlanta, Ga., and E. A. Wright, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.
ARNOLD
Memorandum Findings of Fact and Opinion
ARNOLD, Judge: The respondent determined a deficiency of $200 in petitioner's individual income…
2Cases cited2 opinions
- Mack v. CommissionerUnited States Board of Tax Appeals · 1938
- Willem v. CommissionerUnited States Board of Tax Appeals · 1939