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LAI v. COMMISSIONER

Docket No. 91764.

21 T.C.M. 477 (1962)

T.C. Memo. 1962-87

Edmund D. Lai v. Commissioner.

United States Tax Court.

Filed April 20, 1962.

Attorney(s) appearing for the Case

Edmund D. Lai, pro se, 766 Mandana Blvd., Oakland, Calif. Leslie M. Hartman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MURDOCK, Judge:

The Commissioner, in determining a deficiency of $274.31 for 1957, made only one adjustment, the disallowance of dependency credits for the two minor children of the petitioner, and that action is the only issue in this case.

Findings of Fact

The petitioner filed his individual income tax return for 1957 with the director of Internal...

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