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KINCHELOE v. COMMISSIONER

Docket No. 6216-69 SC.

30 T.C.M. 154 (1971)

T.C. Memo. 1971-35

Glenn W. Kincheloe v. Commissioner.

United States Tax Court.

Filed February 23, 1971.

Attorney(s) appearing for the Case

Glenn W. Kincheloe, pro se, 4120 Prairie Ave., Brookfield, Ill. Walter T. Thompson, for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

The respondent determined a deficiency of $348.60 in petitioner's income tax for the taxable year 1967. The issues presented are whether the petitioner is entitled under section 151(e) of the Internal Revenue Code of 1954,1 to a dependency exemption for his mother and for his brother.

Some of the facts have been stipulated and those facts are so found.

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