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MACK v. COMMISSIONER

Docket No. 27625.

10 T.C.M. 721 (1951)

Robert Mack v. Commissioner.

United States Tax Court.

Entered August 20, 1951.

Attorney(s) appearing for the Case

Robert Mack, pro se. Jules I. Whitman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RICE, Judge:

Respondent determined a deficiency in income tax for the calendar year 1947 in the amount of $285. The issue is whether petitioner's parents and a niece were dependents within the meaning of section 25 (b) of the Internal Revenue Code.

Findings of Fact

Petitioner is an individual residing in Philadelphia, Pennsylvania. His income tax return...

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