SIJAN v. COMMISSIONER

Docket No. 52321.

14 T.C.M. 1109 (1955)

T.C. Memo. 1955-287

George Sijan v. Commissioner.

United States Tax Court.

Filed October 27, 1955.


Attorney(s) appearing for the Case

George S. Stupar, Esq., 1225 West Mitchell Street, Milwaukee, Wis., for the petitioner. J. Bruce Donaldson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioner contends that respondent erred in his determination of deficiencies of $203 and $216 in income taxes for the respective calendar years 1949 and 1950. The only factual issue is whether petitioner provided more than one-half of the support of his two daughters who lived with his divorced wife.

Findings of Fact

Some of the facts have been stipulated and are hereby found.

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