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HAHN v. COMMISSIONER

Docket No. 31917.

22 T.C. 212 (1954)

LENA HAHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 30, 1954.

Attorney(s) appearing for the Case

Charles C. Shafer, Jr., Esq., and Lancie L. Watts, Esq., for the petitioner.

Thomas C. Thompson, Jr., Esq., for the respondent.

The Commissioner determined deficiencies in income tax of $85.30 for 1947 and $100 for 1948. The only issue for decision is whether Lena is entitled to an exemption for a dependent represented by her sister, Exilda.

FINDINGS OF FACT.

The petitioner, an unmarried woman, filed her individual income tax returns for the taxable years with the collector of internal revenue for the district of Missouri.

The petitioner...

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