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DEMERSKI v. COMMISSIONER

Docket No. 2089-68.

28 T.C.M. 533 (1969)

T.C. Memo. 1969-96

John Demerski v. Commissioner.

United States Tax Court.

Filed May 14, 1969.

Attorney(s) appearing for the Case

John Demerski, pro se, 105 6th St., Bristol, Conn. Rudolph J. Korbel, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined an income tax deficiency against petitioner for the year 1965 in the amount of $132 by disallowing a claimed dependency exemption deduction under section 151(a) and (e) and section 152(a)(1) of the Internal Revenue Code1 for petitioner's son, Robert William Demerski, hereinafter called Robert.

Petitioner resided in Bristol, Connecticut, at...

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