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MONGIELLO v. COMMISSIONER

Docket No. 8657-74.

35 T.C.M. 772 (1976)

T.C. Memo. 1976-171

William A. Mongiello v. Commissioner.

United States Tax Court.

Filed May 27, 1976.

Attorney(s) appearing for the Case

William A. Mongiello, pro se, 307 Revere Ave., New York, N.Y. David A. Schmudde, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $280 in petitioner's Federal income tax for the calendar year 1972. The basic issue is whether petitioner provided more than half the support for his father and mother so as to be entitled to claim them as dependents under sections 151 and 152.1 Determination of this issue will also resolve the question whether petitioner is entitled...

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