WEIDLER v. COMMISSIONER

Docket No. 52067.

14 T.C.M. 485 (1955)

T.C. Memo. 1955-130

Bernard T. Weidler v. Commissioner.

United States Tax Court.

Filed May 23, 1955.


Attorney(s) appearing for the Case

Bernard T. Weidler, 606 Chesapeake Street, S. E., Washington, D. C., pro se. A. Russell Beazley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency in petitioner's income tax for the year 1950 in the amount of $210.

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

Findings of Fact

Petitioner is a resident of Washington...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases