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DONNELLY v. COMMISSIONER

Docket No. 27379.

10 T.C.M. 598 (1951)

Howard W. Donnelly v. Commissioner.

United States Tax Court.

Entered June 13, 1951.

Attorney(s) appearing for the Case

Howard W. Donnelly, pro se. Joseph Landis, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined a deficiency of $210 in petitioner's income tax for 1946 as a consequence of his disallowance of petitioner's claim of his father and mother as dependent. The respondent concedes that petitioner's parents come within the statutory definition of dependents.1 He also states on brief that he does not contend that either of the parents had income of $500 or more during 1946...

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