ADLER v. COMMISSIONER

Docket No. 3013-64.

25 T.C.M. 339 (1966)

T.C. Memo. 1966-63

Irving A. Adler v. Commissioner.

United States Tax Court.

Filed March 25, 1966.


Attorney(s) appearing for the Case

Irving A. Adler, pro se, 14371 Magnolia St., Westminster, Calif. Richard L. Fishman, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes of $348.33, $144.36, and $144.52 for the taxable years 1960, 1961, and 1962, respectively.

The issues for decision are: (1) Is petitioner entitled to a dependency exemption for his son in 1961 and 1962 and either an exemption or a deduction for child support in 1960; (2) is petitioner entitled to a deduction in 1960 as a medical...

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