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SUMNER v. COMMISSIONER

Docket No. 39229.

13 T.C.M. 140 (1954)

Dorothy O. Sumner v. Commissioner.

United States Tax Court.

Entered February 15, 1954.

Attorney(s) appearing for the Case

Lee S. Jones, Esq., 920 Kentucky Home Life Building, Louisville, Ky., for the petitioner. John C. Calhoun, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined a deficiency in the income tax of the petitioner for 1949 in the amount of $186. The only issue is whether the petitioner furnished more than one-half the support of her mother and minor sister during the calendar year 1949 so as to entitle her to the dependency credits provided by sections 25 (b) (1) (D) and 25 (b) (3) of the Internal Revenue Code.

Findings of Fact...

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