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HILL v. COMMISSIONER

Docket No. 57266.

15 T.C.M. 1492 (1956)

T.C. Memo. 1956-286

Edgar Hill v. Commissioner.

United States Tax Court.

Filed December 31, 1956.

Attorney(s) appearing for the Case

Edgar Hill, 117 Simpson Avenue, Memphis, Tenn., pro se. Raymond Whiteaker, 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 the calendar year 1952 in the amount of $381. The sole issue is whether the petitioner is entitled to the dependency credits under section 25(b) of the Internal Revenue Code of 1939, for a daughter-in-law and her two minor children, petitioner's grandchildren, or any of them.

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