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HASTINGS v. COMMISSIONER

Docket No. 63492.

16 T.C.M. 928 (1957)

T.C. Memo. 1957-202

Melvin Roy Hastings and Esther A. Hastings v. Commissioner.

United States Tax Court.

Filed October 29, 1957.

Attorney(s) appearing for the Case

Edwin J. Welsh, Esq., 413 Equitable Building, Portland, Ore., for the petitioners. John D. Picco, Esq., for the respondent.

Memorandum Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency in income tax against the petitioners for the taxable year 1954 in the amount of $240.

The sole issue for our consideration is whether respondent has erred in denying as a dependency exemption the two children of petitioner Melvin Roy Hastings, Michael Hastings and Barbara Hastings.

The stipulated facts are found accordingly.

[Findings of Fact]...

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