HARDY v. COMMISSIONER

Docket No. 15542.

7 T.C.M. 348 (1948)

Alfred D. Hardy v. Commissioner.

United States Tax Court.

Entered June 4, 1948.


Attorney(s) appearing for the Case

J. T. Sikes, Esq., Marietta St. Bldg., Atlanta, Ga., and E. A. Wright, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

The respondent determined a deficiency of $200 in petitioner's individual income tax for the calendar year 1944. The sole issue is whether during the taxable year petitioner furnished over half the support of his two minor daughters, whom he claimed as dependents.

Findings of Fact

The petitioner is an individual residing in East Point, Georgia. His income tax return for the calendar...

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