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JELM v. COMMISSIONER

Docket No. 3959-71.

31 T.C.M. 993 (1972)

T.C. Memo. 1972-197

Charles R. Jelm v. Commissioner.

United States Tax Court.

Filed September 11, 1972.

Attorney(s) appearing for the Case

John Kennedy Lynch, 907 E. Ohio Bldg., Cleveland, Ohio, for the petitioner. Larry L. Nameroff, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in Federal income tax against the petitioner for the taxable year 1968 in the amount of $8,695.50. By amended petition duly filed, the petitioner asserted an overpayment for 1968 in the amount of $4,074.05. Concessions having been made, the sole question remaining for determination is whether the petitioner is entitled to a dependency exemption.

Findings...

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