LUTES v. COMMISSIONER

Docket No. 90203.

21 T.C.M. 1287 (1962)

T.C. Memo. 1962-241

Thomas E. Lutes v. Commissioner.

United States Tax Court.

October 11, 1962.


Attorney(s) appearing for the Case

Lawrence McTurnan, Esq., 920 Circle Tower, Indianapolis, Ind., for the petitioner. W. Dean Short, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's income tax for the taxable years 1958 and 1959 in the amounts of $512 and $515, respectively. The only issue presented is whether or not petitioner furnished over one-half of the cost of support for his four children during the years in issue.

Findings of Fact

Some of the facts have been stipulated and are so found.

Petitioner...

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