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RINALDO v. COMMISSIONER

Docket No. 7036-75.

36 T.C.M. 483 (1977)

T.C. Memo. 1977-106

John J. Rinaldo v. Commissioner.

United States Tax Court.

Filed April 11, 1977.

Attorney(s) appearing for the Case

John J. Rinaldo, pro se, 40 Smith St., Glen Cove, N.Y. Arthur H. Boelter, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1973 in the amount of $364. The only issue for our decision 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 section 151.1

Findings of Fact

Petitioner...

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