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REED v. COMMISSIONER

Docket No. 1923-78.

40 T.C.M. 1048 (1980)

T.C. Memo. 1980-333

Albert G. Reed, III v. Commissioner.

United States Tax Court.

Filed August 25, 1980.

Attorney(s) appearing for the Case

Albert G. Reed, III, pro se, Hot Springs, Ark. Osmun R. Latrobe, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1975 in the amount of $329.

In view of certain concessions made by the respondent,1 the issues remaining for our decision are: (1) whether petitioner is entitled to a dependency exemption under section 151(e)(1)2 for his brother, Lee Vaughn Reed, for the year 1975...

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