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PUGISSON v. COMMISSIONER

Docket No. 68682.

17 T.C.M. 1038 (1958)

T.C. Memo. 1958-208

Julia Pugisson v. Commissioner.

United States Tax Court.

Filed December 10, 1958.

Attorney(s) appearing for the Case

Julia Pugisson, 124 Jamesville Avenue, Syracuse, N. Y., pro se. A. Jesse Duke, Jr., Esq., for the respondent.

Memorandum Opinion

MULRONEY, Judge:

Respondent determined deficiencies in the income tax of petitioner for the taxable years 1954 and 1955 in the amounts of $224 and $118, respectively. The deficiencies are predicated upon respondent's disallowance of dependency exemptions claimed by petitioner for her mother, Anna Pugisson, and her sister, Mary Pugisson, on her 1954 income tax return and her sister, Mary Pugisson...

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