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GASMAN v. COMMISSIONER

Docket No. 1559-65.

26 T.C.M. 213 (1967)

T.C. Memo. 1967-42

Jacob Gasman v. Commissioner.

United States Tax Court.

Filed March 7, 1967.

Attorney(s) appearing for the Case

Robert S. Lappin, for the petitioner. Raoul E. Paradis, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined the following deficiencies in income tax:

                            Addition to Tax
                   Income    Sec. 6651(a),
  Year               Tax      1954 Code

  1959 ..........  $590.80     $147.70
  1960 ..........   496.00      ......
  1961 ..........   331.43      ......

The questions for decision are (1) whether petitioner is entitled to dependency exemptions...

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