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McMILLAN v. COMMISSIONER

Docket No. 69808.

31 T.C. 1143 (1959)

ARCHIBALD W. McMILLAN AND ETHELYN M. McMILLAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 16, 1959.

Attorney(s) appearing for the Case

Archibald W. McMillan, pro se.

James C. Bright, Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1955 in the amount of $132.

The issues for decision are (1) whether an infant taken into petitioners' home on February 11, 1955, preliminary to adoption, which eventuated in February 1956, could properly be claimed as a dependent in 1955; (2) if not, whether the amount expended for support of the infant in 1955 can be deducted...

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