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LIMPERT v. COMMISSIONER

Docket No. 86361.

37 T.C. 447 (1961)

DOROTHY H. LIMPERT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 15, 1961.

Attorney(s) appearing for the Case

Robert S. Solomon, Esq., for the petitioner.

Arthur Pelikow, Esq., for the respondent.

FORRESTER, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1957 and 1958 in the amounts of $122.64 and $124.65, respectively. The issues before us are (1) whether amounts expended by petitioner in supporting her mother who in turn cared for petitioner's son, thus enabling petitioner to be gainfully employed, are to be considered in determining whether or not petitioner has...

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