MAINE v. COMMISSIONER

Docket No. 26995.

11 T.C.M. 324 (1952)

Elgin D. Maine v. Commissioner.

United States Tax Court.

Entered April 4, 1952.


Attorney(s) appearing for the Case

William D. Krebs, Esq., for the petitioner. Joseph F. Rogers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent determined a deficiency in income tax for the calendar year 1947 against petitioner in the amount of $190. The question presented is whether petitioner living with his parents, in their home, contributed over one-half of their support so as to be entitled to the $500 exemption for each of them as dependents.

Findings of Fact

Petitioner is an individual and a resident of Potsdam...

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