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COBB v. COMMISSIONER

Docket No. 61219.

28 T.C. 595 (1957)

E. R. COBB, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 31, 1957.

Attorney(s) appearing for the Case

E. R. Cobb, Sr., pro se.

Frederick T. Carney, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income tax for the taxable year 1954 in the amount of $725.25.

Certain issues raised are conceded by petitioner so that the sole question presented is whether petitioner is entitled to the dependency credit for his two minor children.

FINDINGS OF FACT.

Petitioner is an individual residing in Birmingham, Alabama. In the taxable year 1954, he resided in Fountain...

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