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ADLER v. COMMISSIONER

Docket No. 17255.

9 T.C.M. 626 (1950)

Louis Adler v. Commissioner.

United States Tax Court.

Entered July 25, 1950.

Attorney(s) appearing for the Case

Jacob D. Hornstein, Esq., for the petitioner. Sanford M. Stoddard, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined deficiencies in income tax against petitioner in the amounts of $217 for 1945 and $193 for 1946. Both deficiencies arise from respondent's disallowance of exemptions claimed in each year by the petitioner in the sum of $500 each for his two minor children. The correctness of this action is the only issue.

Findings of Fact

Petitioner is an individual, a resident...

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