KAY v. COMMISSIONER

Docket No. 5888-64.

25 T.C.M. 1238 (1966)

T.C. Memo. 1966-241

Verna Kay v. Commissioner.

United States Tax Court.

Filed October 27, 1966.


Attorney(s) appearing for the Case

Verna Kay, pro se. Donald J. Forman, and William J. Gerard, for the respondent.


Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined an income tax deficiency in the amount of $395 for the taxable year 1963. The only issue is whether the petitioner is entitled to a dependency exemption for her father.

Findings of Fact

Some of the facts have been stipulated and the stipulations are incorporated herein by this reference.

The petitioner, a resident of Chicago, Illinois, filed her Federal...

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