MASSENGALE v. COMMISSIONER

Docket No. 111200.

2 T.C. 328 (1943)

ELIZABETH C. MASSENGALE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1943.


Attorney(s) appearing for the Case

A. W. Clapp, Esq., for the petitioner.

J. Marvin Kelley, Esq., for the respondent.


OPINION.

DISNEY, Judge:

This case involves income taxes for the calendar years 1938, 1939, and 1940 in the respective amounts of $148.30, $117.48 and $208.28. The sole question presented is whether the petitioner was entitled to a personal exemption as the head of a family.

The facts are briefly as follows: The petitioner has been a widow since 1929. During the taxable years she maintained a home in Atlanta, Georgia, and a household consisting...

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