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WILLIAMS v. COMMISSIONER

Docket No. 78387.

19 T.C.M. 221 (1960)

T.C. Memo. 1960-44

J. Williams, Jr., and Ida H. Williams v. Commissioner.

United States Tax Court.

Filed March 21, 1960.

Attorney(s) appearing for the Case

J. Williams, Jr., pro se, 333 East 7th So., Salt Lake City, Utah. Norman H. McNeil, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

A deficiency in income tax of $480 for 1957 determined against petitioners is here in issue. An overpayment of $411.92 is claimed by them. The sole issue is whether petitioners are entitled to four dependency deductions claimed by them.

Findings of Fact

Petitioners, J. Williams, Jr., and Ida H. Williams, are husband and wife residing at 333 East 7th South, Salt Lake City, Utah. They...

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