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ELLIS v. COMMISSIONER OF INTERNAL REVENUE

No. 9359.

110 F.2d 954 (1940)

ELLIS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 12, 1940.

Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioner.

Thomas G. Carney, Sewall Key, and John A. Gage, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

SIBLEY, Circuit Judge.

For the years 1934 and 1935 the taxpayer claimed a personal exemption of $2,500 as the head of a family and an allowance of $400 for his grandson as a dependent. The former claim was disallowed, and is the point for decision.

The facts found are that the taxpayer, a widower, rented a house in which he lived with his daughter, and her husband and two sons, taxpayer paying the bills for food. We suppose the daughter was housekeeper and...

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