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WILLIAMS v. COMMISSIONER

Docket No. 34377.

11 T.C.M. 729 (1952)

Eroy O. Williams v. Commissioner.

United States Tax Court.

Entered July 3, 1952.

Attorney(s) appearing for the Case

William Conway, Esq., 601 Massey Bldg., Birmingham, Ala., for the petitioner. Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

A deficiency of $299 in income tax for the calendar year 1948 has been determined. Petitioner contests the respondent's action in disallowing his wife and two stepchildren as dependents.

The case was submitted on a stipulation of facts and oral testimony.

Findings of Fact

Evelyn Naugher married J. H. Whitworth and by this marriage had a son, Jesse H. Whitworth, Jr., and a daughter, Margaret Whitworth...

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