KESSLER v. COMMISSIONER

Docket No. 50259.

14 T.C.M. 814 (1955)

T.C. Memo. 1955-203

Gervase A. Kessler v. Commissioner.

United States Tax Court.

Filed July 21, 1955.


Attorney(s) appearing for the Case

Gervase A. Kessler, 330 East 12th Street, Newton, Kansas, pro se. Hunter D. Heggie, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $366 for the year 1951.

The question is whether the petitioner is entitled to a dependency credit for three minor children.

Findings of Fact

The petitioner is an individual residing in Newton, Kansas. For the calendar year 1951 he filed his individual Federal income tax return with the collector of internal revenue for the district of Kansas.

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