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NAKER v. COMMISSIONER

Docket No. 81471.

20 T.C.M. 1376 (1961)

T.C. Memo. 1961-263

Wilbert Naker v. Commissioner.

United States Tax Court.

Filed September 18, 1961.

Attorney(s) appearing for the Case

Lawrence A. Willenson, Esq., for the petitioner. William J. Wise, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency of $132 in the income tax of the petitioner for 1955 and a deficiency in the same amount for 1956. The only issue for determination is whether the petitioner furnished more than one-half of the support for 1955 and 1956 of his son for whom he claimed a dependency exemption for each of the years.

Findings...

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