WRIGHT v. COMMISSIONER

Docket No. 84386.

19 T.C.M. 1516 (1960)

T.C. Memo. 1960-271

Derald Wright and Ruth Wright v. Commissioner.

United States Tax Court.

Filed December 16, 1960.


Attorney(s) appearing for the Case

C. J. Lambert, Esq., Box 344, Sigourney, Iowa, for the petitioners. Frank C. Conley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined a deficiency in income tax of the petitioners for the calendar year 1957 in the amount of $120. The sole issue is whether petitioners furnished more than one-half of the total support of their son, James F. Wright, for the taxable year 1957.

Findings of Fact

Petitioners Derald Wright and Ruth S. Wright are husband and wife, with residence during the taxable...

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