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GROSSMAN v. COMMISSIONER

Docket No. 53492.

26 T.C. 234 (1956)

ARTHUR GROSSMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 30, 1956.

Attorney(s) appearing for the Case

Arthur Grossman, pro se.

A. Jesse Duke, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income tax for the year 1950 in the sum of $104.38 by reason of his disallowance of an exemption claimed by petitioner on account of a dependent nephew of his wife.

FINDINGS OF FACT.

Petitioner lives in New York City and filed his Federal income tax return for the taxable year with the collector of internal revenue for the fourteenth district of New York.

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