TATUM v. COMMISSIONER

Docket No. 25568.

10 T.C.M. 602 (1951)

George A. Tatum, Jr. and Helen L. Tatum v. Commissioner.

United States Tax Court.

Entered June 26, 1951.


Attorney(s) appearing for the Case

J. Sidney Lanier, Esq., 244 Peachtree Arcade Bldg., Atlanta, Ga., for the petitioners. Ralph B. Bradbury, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income taxes for the calendar years 1945 and 1946. Deficiencies were determined in the amounts of $231.99 and $267.37, respectively. The questions presented are: (1) Whether petitioner George A. Tatum furnished over one-half of the support of his two children, so as to be entitled to credit for exemption under section 25 (b) (1) (C...

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