SCHOFIELD v. COMMISSIONER

Docket No. 112763.

6 T.C.M. 903 (1947)

Douglas F. Schofield v. Commissioner.

United States Tax Court.

Entered July 31, 1947.


Attorney(s) appearing for the Case

Douglas F. Schofield, pro se. Philip J. Wolf, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies in income tax as follows:

  Year                      Deficiency

  1939 ....................  $137.52
  1940 ....................   203.13
  1941 ....................   298.90

Two issues are presented: (1) Was the petitioner entitled to a personal exemption as the head of a family during the three taxable years, and (2) was the petitioner entitled to...

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