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HAYNES v. COMMISSIONER

Docket No. 49797.

23 T.C. 1046 (1955)

WILLIAM C. AND MAURINE H. HAYNES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 21, 1955.

Attorney(s) appearing for the Case

James F. Goodman, Esq., for the petitioners.

Carswell H. Cobb, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $212.78 in income tax for 1950 and an addition of $53.20 for delinquency. The facts have been stipulated. The only adjustment made by the Commissioner in determining the deficiency was to disallow exemptions for two dependents, the father and the sister of Maurine, on the ground that they did not receive more than one-half of their support from the petitioners. The correctness of...

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