PRICE v. COMMISSIONER

Docket No. 82213.

20 T.C.M. 886 (1961)

T.C. Memo. 1961-173

William K. Price, III, and Virginia H. Price, Husband and Wife v. Commissioner.

United States Tax Court.

Filed June 15, 1961.


Attorney(s) appearing for the Case

William K. Price, III, pro se, 170 W. Shelley Dr., Claymont, Del. Albert Squire, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined a deficiency of $132 in petitioners' income tax for the year 1956. The only issue is whether petitioner William K. Price, III, furnished over half of the support of his minor son in the year in question.

Findings of Fact

Some of the facts have been stipulated and they are found accordingly.

Petitioners William K. Price, III, and Virginia H. Price...

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