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JACQUILLARD v. COMMISSIONER

Docket No. 64751.

16 T.C.M. 914 (1957)

T.C. Memo. 1957-200

Arthur and Wilma Jacquillard v. Commissioner.

United States Tax Court.

Filed October 21, 1957.

Attorney(s) appearing for the Case

Arthur Jacquillard, 3221 Cavanaugh Street, Cincinnati, Ohio, pro se. Vernon R. Balmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined a deficiency in the income tax of the petitioner for the calendar year 1954 in the amount of $132.00. The only issue is whether petitioner furnished more than one-half the support of the claimed dependent, Thomas E. Jacquillard, during the year 1954 so as to entitle them to a deduction therefor under the provisions of sections 151 and...

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