ADOLFSON v. COMMISSIONER

Docket No. 2823.

3 T.C.M. 340 (1944)

Elizabeth Wallace Adolfson v. Commissioner.

United States Tax Court.

Entered April 13, 1944.


Attorney(s) appearing for the Case

Elizabeth Wallace Adolfson, pro se. Francis X. Gallagher, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency of $74.95 in income tax for the year 1941. The only error alleged is respondent's failure to allow an exemption of $1,500 as head of a family.

[The Facts]

Petitioner and her father, a retired railroad employee, live together in a four-room apartment. The father's pension was $61 per month. Petitioner was employed and received a salary of $160 per month....

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