BISHOP v. COMMISSIONER

Docket No. 2873-66.

26 T.C.M. 387 (1967)

T.C. Memo. 1967-77

Clifton A. Bishop v. Commissioner.

United States Tax Court.

Filed April 14, 1967.


Attorney(s) appearing for the Case

S. B. Wallace, for the petitioner. D. S. Meisel, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined a deficiency in the income tax of the petitioner, Clifton A. Bishop, for the taxable year 1964, in the amount of $255.57. The only issue presented is whether petitioner is entitled to dependency exemptions for his mother and father for the year 1964.

Findings of Fact

A part of the facts have been stipulated and...

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