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CASELTON v. COMMISSIONER

Docket No. 78477.

19 T.C.M. 1310 (1960)

T.C. Memo. 1960-233

Dale M. Caselton v. Commissioner.

United States Tax Court.

Filed October 31, 1960.

Attorney(s) appearing for the Case

Dale M. Caselton, 1220 Eastridge Drive, Lincoln, Neb., pro se. Richard J. Shipley, Esq., for the respondent.

Memorandum Opinion

MULRONEY, Judge:

The respondent determined a deficiency in petitioner's income tax for 1957 in the amount of $155. The only question in the case is whether petitioner is entitled in 1957 to a dependency exemption under section 151, Internal Revenue Code of 1954,1 by providing over half the support of his minor daughter by a prior marriage.

Petitioner, a resident of Lincoln, Nebraska, filed a joint Federal...

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