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DRURY v. COMMISSIONER

Docket Nos. 101-63, 1921-63.

22 T.C.M. 1723 (1963)

T.C. Memo. 1963-328

Philip Edward Drury v. Commissioner.

United States Tax Court.

Filed December 18, 1963.

Attorney(s) appearing for the Case

Philip Edward Drury, pro se, 553 Elm St., San Carlos, Calif. Leo A. McLaughlin, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In these consolidated cases respondent determined deficiencies in petitioner's income taxes for the years 1960 and 1961 in the amounts of $159.36 and $204, respectively.

The only issue for decision is whether petitioner is entitled to the dependency credit exemption provided in section 151 of the Internal Revenue Code of 1954 for his son for each of the years involved.

Findings of Fact...

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