MOLLICA v. COMMISSIONER

Docket No. 32969.

10 T.C.M. 1154 (1951)

Maria Mollica v. Commissioner.

United States Tax Court.

Entered December 10, 1951.


Attorney(s) appearing for the Case

Herman E. Botwinik, Esq., 3510 Bergenline Ave., Union City, N. J., for the petitioner. Stanley W. Herzfeld, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined a deficiency of $586.19 in petitioner's income tax for the year 1948. This action was predicated on the disallowance of taxpayer's claim for five exemptions for dependents, i. e., her daughter-in-law, Adrianne, and four minor grandchildren. The reason assigned by respondent was that "no reply was made to request for substantiation."

Petitioner filed her return for 1948 in Newark, New Jersey...

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