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BARANOWSKI v. COMMISSIONER

Docket No. 5538-65.

27 T.C.M. 397 (1968)

T.C. Memo. 1968-82

Clement J. Baranowski v. Commissioner.

United States Tax Court.

Filed May 7, 1968.

Attorney(s) appearing for the Case

Walter J. Lynwood, 7045 W. North Ave., Oak Park, Ill., for the petitioner. William L. Ringuette, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined deficiencies in the petitioner's income tax of $396.00 for the year 1962 and $320.44 for the year 1963. The only issue presented for decision in this case is whether the petitioner provided more than one-half of the support for his three minor children in 1962 and 1963 within the meaning of section 152(a) of the Internal Revenue Code of 1954,1 and...

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