Ranbir Singh and Balvinder Kaur - Page 6




                                        - 5 -                                         
          therefore sustain respondent’s disallowance of the dependency               
          exemption deduction for 1997.                                               
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        for respondent.                               




































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