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ROBBINS v. COMMISSIONER

Docket No. 994.

3 T.C.M. 430 (1944)

Florence P. Robbins v. Commissioner.

United States Tax Court.

Entered May 10, 1944.

Attorney(s) appearing for the Case

William E. Russell, Esq., 149 Broadway, New York, N. Y., for the petitioner. J. Richard Riggles, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves income tax for the calendar year 1940 in the amount of $290.40, out of a deficiency determined in the amount of $314.03. The question is whether the petitioner is entitled, as head of a family, to exemption of $2,000, under section 6 (a) of the Revenue Act of 1940, and Regulations 103, section 19.25-4. All facts were stipulated, and we adopt the facts set forth...

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