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JAMIESON v. COMMISSIONER OF INTERNAL REVENUE

No. 15143.

353 F.2d 1 (1965)

Charles W. JAMIESON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

November 9, 1965.

Attorney(s) appearing for the Case

Charles W. Jamieson, Chicago, Ill., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Lawrence B. Silver, Atty., U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before SCHNACKENBERG, CASTLE and KILEY, Circuit Judges.

SCHNACKENBERG, Circuit Judge.

Charles W. Jamieson, taxpayer, has by his petition asked us to review the decision of the Tax Court of the United States denying him a $600 deduction as an exemption for his wife on his separate income tax return for the year 1960.

During 1960 he was a 75-year-old retired lawyer and his wife was 61 years old. His separate income tax return stated that his wife was a bookkeeper and that she was filing a separate return. However...

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