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WILLIAMS v. COMMISSIONER

Docket No. 91476.

22 T.C.M. 526 (1963)

T.C. Memo. 1963-114

Walter Williams v. Commissioner.

United States Tax Court.

Filed April 23, 1963.

Attorney(s) appearing for the Case

Robert L. Gnaizda, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $193.00 in the income tax of Walter Williams (hereinafter called petitioner) for the year 1958. This resulted from the disallowance of three dependency exemptions claimed by the petitioner. The one for his wife was disallowed because the return was not joint, the wife not having signed it. The two exemptions claimed for...

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