Docket No. 2649-64.

25 T.C.M. 556 (1966)

T.C. Memo. 1966-106

George E. Hulse v. Commissioner.

United States Tax Court.

Filed May 25, 1966.

Attorney(s) appearing for the Case

Milton Josephson, 321 Farnsworth Ave., Bordentown, N. J., for the petitioner. Eugene S. Linett, for the respondent.

Memorandum Findings of Fact and Opinion


Respondent determined a deficiency in petitioner's income tax of $346.22 for the calendar year 1962.

The only issue for decision is whether petition provided more than one-half of the support of his two minor sons so as to qualify them as his dependents under section 152(a)(1) of the Internal Revenue Code of 1954.

Findings of Fact

Petitioner is an individual residing at 911...

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