SMITH v. COMMISSIONER

Docket No. 112297.

2 T.C.M. 837 (1943)

Simeon J. Smith v. Commissioner.

United States Tax Court.

Entered September 27, 1943.


Attorney(s) appearing for the Case

A. W. Clapp, Esq., 906 First Nat. Bank Bldg., Atlanta, Ga., for the petitioner. F. L. Van Haaften, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income taxes for the calendar years 1937, 1938 and 1939, in which years deficiencies were determined in the amounts of $191.20, $202, and $193.64, respectively. Two questions are presented, viz., whether petitioner is entitled to credit for exemption as the head of a family, and whether the Commissioner erred in including certain amounts received by the petitioner in his income and...

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