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TWOHIG v. COMMISSIONER

Docket No. 62000.

16 T.C.M. 886 (1957)

T.C. Memo. 1957-195

Loran F. Twohig and Lois Jean Twohig v. Commissioner.

United States Tax Court.

Filed October 17, 1957.

Attorney(s) appearing for the Case

Lad V. Tesar, Esq., City National Bank Building, Omaha, Neb., for the petitioners. Emory L. Langdon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves the following deficiencies in income tax:

                           Income Tax
  Year                     Deficiency

  1952 ...................   $154.23
  1953 ...................    155.40

The sole issue is whether petitioner Loran F. Twohig was entitled to a dependency credit for his son by a former marriage, in computing his income tax liability for each of the years...

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