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HERBERT v. COMMISSIONER

Docket No. 2889-69 SC.

29 T.C.M. 949 (1970)

T.C. Memo. 1970-216

Mary M. Herbert v. Commissioner.

United States Tax Court.

Filed July 28, 1970.

Attorney(s) appearing for the Case

Mary H. Herbert, pro se, 19 Vine St., Marblehead, Mass. David L. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $445 and an addition to tax of $87.08 under section 6651(a), Internal Revenue Code of 1954, in petitioner's Federal income tax for the year 1965. At issue is whether the petitioner provided in 1965 more than half of the total support of her four children so that she is entitled to deductions for dependency credit exemptions...

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