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BARTSCH v. COMMISSIONER

Docket No. 92986.

41 T.C. 883 (1964)

MILDRED BARTSCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 26, 1964.

Attorney(s) appearing for the Case

Edward W. Schietinger, for the petitioner.

Gary L. Stansbery, for the respondent.

TIETJENS, Judge:

Respondent has determined a deficiency in petitioner's income tax for the year 1959 in the amount of $188.71. The principal issue for decision is whether petitioner furnished over half of the total support for her mother, Anna Bartsch, in the year 1959 thereby entitling petitioner to an exemption deduction for a dependent; a factor in determining this is whether the fair market value of the services the petitioner furnished her mother can be...

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