COOPER v. COMMISSIONER

Docket No. 90096.

21 T.C.M. 1190 (1962)

T.C. Memo. 1962-226

Ruth W. Cooper v. Commissioner.

United States Tax Court.

Filed September 24, 1962.


Attorney(s) appearing for the Case

Ruth W. Cooper, pro se, 8932 State Ave., Kansas City, Kan. Hugh C. McMahon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1957 in the amount of $279.54. Respondent now concedes that petitioner is entitled to an additional interest deduction in the amount of $25.31 and that petitioner is entitled to a dependency exemption for her daughter Patricia. Petitioner concedes that she overstated her deductions in the amount of $20. The principal issue remaining...

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