KOESTER v. COMMISSIONER

Docket No. 53216.

23 T.C. 515 (1954)

CLARENCE E. AND ALICE KOESTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 22, 1954.


Attorney(s) appearing for the Case

George J. Rabil, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax as follows:

1950 -----------------------------------------   $105
1951 -----------------------------------------    123
1952 -----------------------------------------    133

The only issue is whether the Commissioner erred in disallowing for each year a dependent exemption for John E. Smith. The facts have been presented by a stipulation which...

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