SCOTT v. COMMISSIONER

Docket No. 78900.

20 T.C.M. 744 (1961)

T.C. Memo. 1961-149

Idell Scott v. Commissioner.

United States Tax Court.

Filed May 25, 1961.


Attorney(s) appearing for the Case

Idell Scott, pro se, 2316 Washington Ave., New Orleans, La. Robert B. Alexander, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income tax of petitioner for the taxable year 1957 in the amount of $486.

The sole issue before us is whether petitioner contributed more than one-half of the support of each of five nieces and nephews for the year 1957.

Findings of Fact

Petitioner, Idell Scott, resided at 2303 Washington Avenue, New Orleans, Louisiana, from June 1, 1957...

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