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MILLER v. COMMISSIONER

Docket No. 51310.

15 T.C.M. 21 (1956)

T.C. Memo. 1956-4

Jacob Miller v. Commissioner.

United States Tax Court.

Filed January 12, 1956.

Attorney(s) appearing for the Case

Jacob Miller, pro se. Clarence Brazill, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined a deficiency in income tax for 1950 in the amount of $351. The questions to be decided are whether the petitioner is entitled to three dependency credits under section 25(b)(1)(D) and (b)(3) of the 1939 Code for a nephew, a niece, and a brother.

Findings of Fact

The petitioner is a resident of Yonkers, New...

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