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GOLDBLATT v. COMMISSIONER

Docket No. 50842.

14 T.C.M. 1074 (1955)

T.C. Memo. 1955-272

Edward Goldblatt v. Commissioner.

United States Tax Court.

Filed September 30, 1955.

Attorney(s) appearing for the Case

Edward Goldblatt, 51 Clark Street, Brooklyn, N. Y., pro se. James E. Markham, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioner's income tax for the calendar years 1950 and 1951 in the amount of $231. The sole issue presented herein is whether respondent erred in disallowing a dependency credit claimed by petitioner on account of support furnished by him to his minor daughter.

Findings of Fact

Petitioner is an individual who lives in...

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