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CLARK v. COMMISSIONER

Docket No. 769-66.

27 T.C.M. 399 (1968)

T.C. Memo. 1968-83

Thelma Clark v. Commissioner.

United States Tax Court.

Filed May 7, 1968.

Attorney(s) appearing for the Case

E. H. Davis, 7 S. Dearborn St., Chicago, Ill., and Edward V. Theis, 6336 Western Ave., Chicago, 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 $439.54 for the taxable year 1962 and $376.10 for the taxable year 1963. The sole issue for decision is whether the petitioner provided more than one-half of the total support of each of her three grandchildren in the years 1962 and 1963 within the meaning of section 152(a) of the Internal Revenue Code of 1954

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