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CLAYTON v. COMMISSIONER

Docket No. 59554.

16 T.C.M. 820 (1957)

T.C. Memo. 1957-183

John E. Clayton, Jr. v. Commissioner.

United States Tax Court.

Filed September 30, 1957.

Attorney(s) appearing for the Case

John E. Clayton, Jr., 104 Buckner Avenue, Haddonfield, N. J., pro se. George H. Bowers, Jr., Esq., for the respondent.

Memorandum Opinion

FORRESTER, Judge:

This proceeding involves a deficiency in Federal income tax for the taxable year 1954 in the amount of $483.47.

The sole issue for our determination is whether payments totaling $1,680 made by petitioner during the year 1954 for the support of his wife and daughter are deductible by him under section 215 of the Internal Revenue Code of 1954.

All facts have been stipulated and are so found.

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