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WEISS v. COMMISSIONER

Docket Nos. 48319, 50270.

14 T.C.M. 451 (1955)

T.C. Memo. 1955-123

DeForest Weiss v. Commissioner.

United States Tax Court.

Filed May 18, 1955.

Attorney(s) appearing for the Case

DeForest Weiss, 1925 East Hudson Street, Columbus, Ohio, pro se. Robert Liken, Esq., and R. G. deQuevedo, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined deficiencies in income tax of petitioner in the amount of $277 for the year 1950 and $245 for the year 1951.

The only question for our decision is whether petitioner contributed more than one-half to the support of his three minor children which would entitle him to a dependency credit under section 25, Internal Revenue Code of 1939.

Findings of Fact

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