RINNERT v. COMMISSIONER

Docket No. 41980.

12 T.C.M. 661 (1953)

Joseph P. Rinnert and Mary A. Rinnert v. Commissioner.

United States Tax Court.

Entered June 10, 1953.


Attorney(s) appearing for the Case

Joseph P. Rinnert, 1515 Linda Rose Avenue, Los Angeles, Calif., pro se. George E. Constable, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined a deficiency in income tax for the year 1948 in the amount of $199.18. The question is whether the petitioner, Joseph P. Rinnert, is entitled to dependency credits in 1948 for two children. The respondent disallowed two dependency credits for the following reason:

"Credit for dependent daughters Suzanne and Diana Rinnert has been disallowed. Information submitted...

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