TAYLOR v. COMMISSIONER

Docket No. 72487.

19 T.C.M. 252 (1960)

T.C. Memo. 1960-50

Ivan J. Taylor and Jewell M. Taylor v. Commissioner.

United States Tax Court.

Filed March 24, 1960.


Attorney(s) appearing for the Case

Ivan J. Taylor, pro se., 280 Chestnut Street, Hellertown, Pa. Paul D. Ritter, Esq., for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax in the amount of $241.60 for the year 1956. The sole question is whether petitioner Ivan J. Taylor furnished more than one-half the support of his parents during 1956, so as to be entitled to dependency credits for them. The parties have filed a stipulation of some of the facts.

The evidence shows that petitioner, an "instruments associate" at Lehigh University...

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