MATTINSON v. COMMISSIONER

Docket No. 88205.

21 T.C.M. 932 (1962)

T.C. Memo. 1962-167

William Mattinson and Hazel R. Mattinson v. Commissioner.

United States Tax Court.

Filed July 13, 1962.


Attorney(s) appearing for the Case

William Mattinson, 2037 Crestmont Dr., Birmingham, Ala., for the petitioners. Glen W. Gilson II, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in income tax against the petitioners for the year 1958 in the amount of $120. By amended answer, respondent claimed an increased deficiency in the amount of $61.46, or a total deficiency of $181.46. The questions presented are (1) whether petitioners are entitled to a dependency exemption for the father of petitioner William Mattinson, and (2) if the father is...

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