Legal Opinion
O'Connor v. Commissioner
United States Tax Court
Decided February 13, 1973No. Docket No. 6615-70Unpublished
1Opinion of the Court
JOHN C. O'CONNOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
O'Connor v. Commissioner
Docket No. 6615-70.
United States Tax Court
T.C. Memo 1973-35; 1973 Tax Ct. Memo LEXIS 253; 32 T.C.M. (CCH) 156; T.C.M. (RIA) 73035;
February 13, 1973, Filed
John C. O'Connor, pro se.
James J. Keightley, for the respondent. 2
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined the following deficiencies in petitioner's income tax:
Year
Deficiency
1967
$412.50
1968
423.75
At issue is whether petitioner is entitled to dependency exemptions for his four minor children, who were in the custody…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- 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
- Blarek v. CommissionerUnited States Tax Court · 1955
- Lindberg v. CommissionerUnited States Tax Court · 1966
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