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BAUMANN v. COMMISSIONER

Docket No. 21693.

10 T.C.M. 549 (1951)

Catherine Davies Baumann v. Commissioner.

United States Tax Court.

Entered June 12, 1951.

Attorney(s) appearing for the Case

B. M. Wimberly, Esq., for the petitioner. Thomas C. Craven, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income taxes for the calendar years 1946 and 1947. Deficiencies were determined in the respective amounts of $117 and $181, respectively. The only question presented is whether the petitioner is entitled to claim as dependents two daughters, within the intendment of section 25 (b) (1) (C) and (3) of the Internal Revenue Code.

Findings of Fact

The petitioner, Catherine...

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