YOUNG v. COMMISSIONER

Docket No. 77132.

19 T.C.M. 1518 (1960)

T.C. Memo. 1960-272

John E. Young v. Commissioner.

United States Tax Court.

Filed December 20, 1960.


Attorney(s) appearing for the Case

John E. Young, pro se, 441 West Kings Highway, Audubon, N. J. Paul D. Ritter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the income tax of petitioner for the year 1956 in the amount of $135.17.

The sole issue is whether petitioner is entitled to a $600 dependency exemption for his brother in 1956.

Findings of Fact

Most of the facts have been stipulated, and, as stipulated, they are incorporated herein by reference.

Petitioner, a resident of Audubon, New Jersey, filed his...

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