WAGGONER v. COMMISSIONER

Docket No. 43049.

13 T.C.M. 508 (1954)

T. C. Memo. 1954-53

Gloria H. Waggoner v. Commissioner.

United States Tax Court.

Filed May 28, 1954.


Attorney(s) appearing for the Case

Gloria H. Waggoner, pro se. A. Russell Beazley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency in petitioner's income tax for the years 1949 and 1950 in the respective amounts of $93 and $78.

The only question presented is whether petitioner contributed more than one-half to the support of her minor son which would entitle her to a dependency credit under section 25 of the Internal Revenue Code.

Findings of Fact

Petitioner, Gloria H...

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