MAWHINNEY v. COMMISSIONER

Docket No. 93767.

43 T.C. 443 (1965)

WARREN C. MAWHINNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 18, 1965.


Attorney(s) appearing for the Case

William Pettit, for the petitioner.

Gerald Backer, for the respondent.


DAWSON, Judge:

Respondent determined a deficiency in petitioner's income tax of $200.53 for the taxable year 1959. Petitioner conceded one issue raised in the notice of deficiency. We are asked only to decide whether petitioner furnished more than one-half of the support of his son Matthew in 1959 so as to qualify him as a dependent under section 152(a) (1) of the Internal Revenue Code of 1954.

FINDINGS OF FACT

Some of the facts have been...

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