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FRANK v. COMMISSIONER

Docket No. 63407.

15 T.C.M. 1233 (1956)

T.C. Memo. 1956-236

Robert Frank v. Commissioner.

United States Tax Court.

Filed October 25, 1956.

Attorney(s) appearing for the Case

Thomas E. Tyre, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $147 in the income tax of the petitioner for 1953. The only adjustment made by the Commissioner in determining the deficiency was to disallow one exemption. He explained:

"The exemption credit claimed for your foster mother, Lillian Alfred, has been disallowed since she was not within the proper degree of relationship to be allowed as a dependent under the provisions...

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