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GARZA v. COMMISSIONER

Docket No. 3610-64.

46 T.C. 446 (1966)

ESTELA DE LA GARZA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 24, 1966.

Attorney(s) appearing for the Case

Stanley Schoenbaum, for the petitioner.

Ralph V. Bradbury, Jr., for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency in income tax against the petitioner for the year 1962 in the amount of $120. The only issue for decision is whether the petitioner is entitled to claim her sister, Pauline, as a dependent under the provisions of sections 151 and 152, I.R.C. 1954, for the year 1962.

This case is fully stipulated. The stipulation of facts and exhibits attached thereto are incorporated herein by this...

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