MOSLEY v. COMMISSIONER

Docket No. 72685.

18 T.C.M. 994 (1959)

T.C. Memo. 1959-209

Silas Mosley, Jr. v. Commissioner.

United States Tax Court.

Filed October 30, 1959.


Attorney(s) appearing for the Case

William F. Fallon, Esq., for the respondent.


Memorandum Opinion

BRUCE, Judge:

Respondent determined a deficiency in the income tax of the petitioner, Silas Mosley, Jr., in the amount of $526.00, for the calendar year 1956. The sole issue is whether petitioner is entitled to dependency exemptions for his mother, two sisters and two nieces, or any of them. Respondent disallowed the exemptions claimed for such alleged dependents on the grounds that petitioner had failed to establish: (1) that he furnished...

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