KORNBERG v. COMMISSIONER

Docket No. 36298.

12 T.C.M. 1050 (1953)

David Kornberg, Jr., and Mary Kornberg v. Commissioner.

United States Tax Court.

Entered September 16, 1953.


Attorney(s) appearing for the Case

David Kornberg, Jr., 5351 S. W. 3rd Street, Miami, Fla., pro se. Leigh A. Crockett, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioners' income tax for the taxable years 1948 and 1949 in the respective amounts of $55.74 and $108.04. The sole question presented is whether petitioners are entitled to the dependency credit for Lucia Diane Kornberg for each of the taxable years involved.

Findings of Fact

David Kornberg, Jr., and Mary Kornberg are husband and wife, residing in Miami, Florida. They...

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