McAFEE v. COMMISSIONER

Docket Nos. 3806-64, 3936-64.

25 T.C.M. 1061 (1966)

T.C. Memo. 1966-207

Mary C. McAfee v. Commissioner. W. Gerard McAfee v. Commissioner.

United States Tax Court.

Filed September 23, 1966.


Attorney(s) appearing for the Case

Peter S. Solito, for petitioner in Docket No. 3806-64. W. Gerard McAfee, pro se, 5813 Gheena St., Houston, Tex., in Docket No. 3936-64. Thomas S. Loop, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined the following deficiencies in income tax:

  Year     Dkt. No.      Petitioner     Deficiency

  1961...  3806-64    Mary C. McAfee     $634.15
  1961...  3936-64    W. Gerard McAfee    696.14

The only issue is whether Mary C. McAfee or W. Gerard McAfee, her former husband, contributed more than one-half of the total support in 1961 for the four minor...

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