OWENS v. COMMISSIONER

Docket No. 56717.

16 T.C.M. 610 (1957)

T.C. Memo. 1957-134

Herbert E. Owens and Peggy P. Owens, Husband and Wife v. Commissioner.

United States Tax Court.

Filed July 26, 1957.


Attorney(s) appearing for the Case

Herbert E. Owens, 610 Mandana Boulevard, Oakland, Calif., pro se. Nat F. Richardson, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

Respondent disallowed a claimed dependency credit for support of two minor children of petitioner and his now divorced wife, and determined a deficiency of $248.38 in petitioners' income tax for 1951.

At the hearing petitioner Herbert E. Owens appeared without counsel and tried his own case. He was advised by the Court that his proof must establish two things: — (1) the amount contributed by him for the...

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