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BROWN v. COMMISSIONER

Docket No. 51857.

13 T.C.M. 1115 (1954)

T. C. Memo. 1954-216

Joseph Michael Brown v. Commissioner.

United States Tax Court.

Filed December 10, 1954.

Attorney(s) appearing for the Case

Joseph Michael Brown, pro se, 101 South 37th Street, Louisville, Ky., for the petitioner. John L. Carey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1951 and 1952 in the respective amounts of $135 and $147. The deficiencies are based upon respondent's disallowance of a dependency credit claimed under section 25(b) of the Internal Revenue Code of 1939.

The parties have stipulated that the petitioner furnished over one...

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