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SUMNER v. COMMISSIONER

Docket No. 1941-68.

28 T.C.M. 777 (1969)

T.C. Memo. 1969-156

Farrell B. Sumner and Mary C. Sumner v. Commissioner.

United States Tax Court.

Filed July 24, 1969.

Attorney(s) appearing for the Case

Ottway Burton, Asheboro, N. C., for the petitioners. J. Randall Groves, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1966 in the amount of $286.37. The only question presented is whether petitioners provided more than one-half of the total support of Mary's son, Stanley E. Cottrell, and daughter, Linda K. Cottrell, during 1966.

A computation under Rule 50 will be necessary due to a concession made by the respondent.

Findings...

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