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GAJDA v. COMMISSIONER

Docket No. 2239-64.

44 T.C. 783 (1965)

FRANK P. GAJDA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 10, 1965.

Attorney(s) appearing for the Case

Frank P. Gajda, pro se.

Joseph T. Kane, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency in petitioner's income tax for 1962 in the amount of $783.69.

The three issues for decision are:

(1) Did petitioner provide in the year 1962 more than one-half of the support of his stepfather so as to qualify him as a dependent under section 152(a), I.R.C. 1954?

(2) Did petitioner provide in the year 1962 more than one-half of the support of his five children so as to qualify them as...

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