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TAMARY v. COMMISSIONER

Docket No. 4856-72.

33 T.C.M. 166 (1974)

T.C. Memo. 1974-35

Ernest J. Tamary v. Commissioner.

United States Tax Court.

Filed February 6, 1974.

Attorney(s) appearing for the Case

Ernest J. Tamary, pro se, 41 Belmont St., Rochester, N.Y. Donald K. Cook, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $1,983.03 in the income tax of petitioner for the taxable year 1969. The following issues are presented for our determination: (1) whether petitioner is entitled to claim a dependency exemption for his grandmother for the taxable year 1969; (2) if so, whether petitioner also qualifies as a "head of household" for such year...

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