COVELL v. COMMISSIONER

Docket No. 38192.

12 T.C.M. 1181 (1953)

Joseph S. Covell v. Commissioner.

United States Tax Court.

Entered October 22, 1953.


Attorney(s) appearing for the Case

Joseph S. Covell, 703 Walnut Street, Philadelphia, Pa., pro se. Edward Pesin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves a determination of deficiency in income tax for the calendar year 1948 in the amount of $258.

The only issue not conceded by petitioner at the trial presents petitioner's claim for dependency credit for his minor sons, Carl and Jerry, for the taxable year 1948. At the conclusion of the submission of evidence it was announced from the bench that decision would be entered for respondent in the...

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