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LOPEZ v. COMMISSIONER

Docket Nos. 68404, 68173.

18 T.C.M. 56 (1959)

T.C. Memo. 1959-9

Donald Charles Lopez v. Commissioner. Anna D. Lopez v. Commissioner.

United States Tax Court.

Filed January 22, 1959.

Attorney(s) appearing for the Case

William S. Wilson, Jr., Esq., 1703 Court Square Building, Baltimore, Md., for petitioner Donald Charles Lopez. Anna D. Lopez, pro se, 1007 Harwall Road, Baltimore, Md. Herbert A. Seidman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income tax for the year 1955 for each of the petitioners, Donald Charles Lopez and Anna D. Lopez, in the respective amounts of $390.78 and $367.82. The proceedings were consolidated.

The issue presented is whether over one-half of the support of each of the three children of petitioners was received from one of the petitioners for the year 1955.

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