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ABBOTT v. COMMISSIONER

Docket No. 43582.

13 T.C.M. 113 (1954)

Roy B. and Mildred L. Abbott v. Commissioner.

United States Tax Court.

Entered February 9, 1954.

Attorney(s) appearing for the Case

Wesley A. Dierberger, Esq., for the petitioners. John C. Calhoun, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined deficiencies in the income taxes of the petitioners for the years 1949 and 1950 in the amounts of $200 and $209 respectively. The only issue presented is whether petitioners furnished more than one-half of the support of the claimed dependents during the taxable years.

Findings of Fact

Petitioners are husband and wife residing in Indianapolis, Indiana. They...

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