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JOHNSON v. COMMISSIONER

Docket No. 2138-68.

28 T.C.M. 534 (1969)

T.C. Memo. 1969-97

Frank F. Johnson v. Commissioner.

United States Tax Court.

Filed May 14, 1969.

Attorney(s) appearing for the Case

Frank F. Johnson, pro se, 1 Lake Shore Dr., Lake Secor, Mahopac, N. Y. Wallace Musoff, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's income tax for the year 1966 in the amount of $132, based upon disallowance of a dependency exemption deduction claimed by petitioner for his son, Kraig, for the year in issue under section 151(a) and (e)(1) of the Internal Revenue Code of 1954.1

Petitioner, Frank F. Johnson, resided at Lake Secor, Mahopac...

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