Question: Read and brief the following cases: a. Rownd, T. C. Memo. 1994-465 b. Arnes, 93-1 USTC 50,016.

Read and brief the following cases:
a. Rownd, T. C. Memo. 1994-465
b. Arnes, 93-1 USTC ΒΆ 50,016.

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a CITATION Rownd TC Memo 1994465 ISSUE Whether the petitioner Rownd is entitled to dependency exemptions for his two children under 151 FACTS Petitioner Van L Rownd married Joan G Rownd on March 22 19... View full answer

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