TRIGG v. COMMISSIONER

Docket No. 20278.

8 T.C.M. 716 (1949)

Mary V. Trigg v. Commissioner.

United States Tax Court.

Entered August 25, 1949.


Attorney(s) appearing for the Case

Mary V. Trigg, pro se. W. E. Koken, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $190 in petitioner's income tax for 1946. The entire amount of the deficiency results from the disallowance of credits claimed for dependents.

Findings of Fact

The petitioner is a resident of Seattle, Washington. She filed her income tax return for 1946 with the collector for the district of Washington.

Petitioner...

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