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FERGUSON v. COMMISSIONER

Docket No. 68500.

18 T.C.M. 1135 (1959)

T.C. Memo. 1959-236

Joseph M. Ferguson v. Commissioner.

United States Tax Court.

Filed December 14, 1959.

Attorney(s) appearing for the Case

Joseph M. Ferguson, pro se, 1241 North 6th Street, Milwaukee, Wis. Rex A. Guest, Esq., for the respondent.

Memorandum Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies in the income tax of the petitioner in the amount of $457 for the taxable year 1954 and $494.96 for the taxable year 1955. The issue for decision is whether or not petitioner properly listed as dependents Sandra, Tyann, Phyliss, and Romel Ferguson.

Petitioner, a resident of Milwaukee, Wisconsin, filed his individual income tax returns for the taxable years 1954 and 1955...

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