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LARSON v. COMMISSIONER

Docket No. 517-63.

23 T.C.M. 1647 (1964)

T.C. Memo. 1964-271

Clarence E. Larson and Viva Mae G. Larson v. Commissioner.

United States Tax Court.

Filed October 19, 1964.

Attorney(s) appearing for the Case

Clarence E. Larson, pro se, 2625 University Ave., N. E., Minneapolis, Minn. Sidney C. Freed, for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income tax of the petitioners for the year 1960 in the amount of $152.75.

Petitioners claimed an overpayment for the same year in the amount of $81 but conceded this issue at the trial.

The only issue before us is whether petitioners furnished more than one-half of the total cost of support of Daniel Larson for the calendar year 1960.

Findings...

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