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BATCHELOR v. COMMISSIONER

Docket No. 6646-65.

25 T.C.M. 1320 (1966)

T.C. Memo. 1966-257

Katherine Batchelor v. Commissioner.

United States Tax Court.

Filed November 23, 1966.

Attorney(s) appearing for the Case

Katherine Batchelor, pro se, 307 W. 11th St., New York, N. Y. Richard E. Ingram, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1964 in the amount of $374. The only issue for decision is whether the petitioner provided in 1964 more than one-half of the support for her sister and her niece and nephew, so as to be entitled to dependency exemptions for them under the provisions of sections 151(e) and 152(a), Internal Revenue Code of 1954.

Findings...

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