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TOMS v. COMMISSIONER

Docket No. 7417.

5 T.C.M. 183 (1946)

William P. Toms v. Commissioner.

United States Tax Court.

Entered March 13, 1946.

Attorney(s) appearing for the Case

Scott P. Crampton, Esq., for the petitioner. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $400, resulting from the disallowance of a deduction claimed in the amount of $800 for legal expenses, and of a personal exemption of $1,500 as head of a family. As an alternative to the claim for personal exemption, petitioner contends he is entitled to a credit for a dependent in the amount of $400.

Findings...

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