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JACHENS v. COMMISSIONER

Docket No. 45694.

13 T.C.M. 1115 (1954)

T. C. Memo. 1954-215

Miriam V. Jachens (Now — Mrs. Milton L. Thiel) v. Commissioner.

United States Tax Court.

Filed December 9, 1954.

Attorney(s) appearing for the Case

Miriam V. Jachens (Now — Mrs. Milton L. Thiel), 5467 Chartres Street, New Orleans, La., pro se. Graham R. E. Koch, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

A deficiency in the amount of $179 in income tax for the year 1949 is being contested by petitioner. The sole issue is whether she properly claimed exemptions by reason of having as dependents her brother and sister. Some of the facts were stipulated.

Findings of Fact

The following is the Stipulation of Facts which is hereby found accordingly:

During the calendar year 1949,...

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