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WINSLOW v. COMMISSIONER

Docket No. 3645-70 SC.

30 T.C.M. 769 (1971)

T.C. Memo. 1971-184

Nathaniel R. Winslow, Jr. v. Commissioner.

United States Tax Court.

Filed July 29, 1971.

Attorney(s) appearing for the Case

Nathaniel R. Winslow, Jr., pro se, 108 Ridgewood Rd., Glastonbury, Conn. Rufus H. Leonard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

The respondent determined deficiencies in the petitioner's income tax for the years 1966 and 1967 of $264 and $301.26, respectively. The issue involved is whether the petitioner furnished more than one-half the support of either of his two children during the taxable years as required by section 152 of the Internal Revenue Code of 1954.1

Findings of Fact...

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