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MAWHINNEY v. COMMISSIONER OF INTERNAL REVENUE

No. 15397.

355 F.2d 462 (1966)

Warren C. MAWHINNEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided January 26, 1966.

Attorney(s) appearing for the Case

William Pettit, Pittsburgh, Pa., for petitioner.

Mark S. Rothman, Atty., U. S. Dept. of Justice, Tax Div., Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Ralph A. Muoio, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, HASTIE and SMITH, Circuit Judges.

PER CURIAM.

The Tax Court from the proofs in the case correctly found that less than one half of the support received by taxpayer's son for the year 1959 was received from taxpayer. Under Section 152 of the Internal Revenue Code of 1954, in order for taxpayer to be entitled to claim his son as a dependent for the year 1959, over half of the son's support for that year had to have been received from the taxpayer. We find completely without merit the contentions of...

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