WITECKI v. COMMISSIONER

Docket No. 104-62.

22 T.C.M. 1280 (1963)

T.C. Memo. 1963-256

Chester Witecki v. Commissioner.

United States Tax Court.

Filed September 19, 1963.


Attorney(s) appearing for the Case

Chester Witecki, pro se, 1948 Regent St., Schenectady, N. Y. Robert D. Whoriskey, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies of $696.17 and $862.97 in the income tax of the petitioner for 1958 and 1959, respectively. The issues presented by the pleadings are the correctness of the respondent's action (1) in disallowing a dependency exemption taken by petitioner for 1958 for his mother, and (2) in disallowing deductions of $2,009.15 and $2,598.60 taken by petitioner for 1958 and 1959...

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