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RIVES v. COMMISSIONER

Docket No. 21635.

8 T.C.M. 1094 (1949)

John B. Rives and Lois W. Rives v. Commissioner.

United States Tax Court.

Entered December 27, 1949.

Attorney(s) appearing for the Case

John B. Rives, pro se. S. Earl Heilman, Esq. for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves income tax for the calendar year 1947. Deficiency was determined in the amount of $114, with interest in the amount of $5.70. Two issues were formed by the pleadings and tried: (a) Whether the petitioners' minor son was properly claimed by them as a dependent; and (b) whether the Commissioner properly disallowed business expense of $195.40.

The petitioners are husband and wife, residents of Birmingham...

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