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SUTTON v. COMMISSIONER

Docket No. 1683.

3 T.C.M. 1297 (1944)

Margaret F. Sutton v. Commissioner.

United States Tax Court.

Entered December 12, 1944.

Attorney(s) appearing for the Case

W. F. Peter, Esq., for the petitioner. David F. Long, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

A deficiency of $70 in 1941 income tax was determined as the result of the Commissioner's denial of (1) a personal exemption as head of a family, "for the reason that it has not been shown that you actually supported and maintained in one household one or more dependent individuals in 1941 as provided by Section 25 (b) (1) of the Internal Revenue Code", and (2) a credit of $400 for one dependent

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