HICKS v. COMMISSIONER

Docket No. 2402-67.

27 T.C.M. 803 (1968)

T.C. Memo. 1968-163

Clarence Hicks v. Commissioner.

United States Tax Court.

Filed July 29, 1968.


Attorney(s) appearing for the Case

J. M. Capers, 10111 Euclid Ave., Cleveland, Ohio, for the petitioner. Harvey N. Shapiro, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1965 in the amount of $246.

One of the issues raised by the pleadings has been conceded by petitioner, leaving for our decision whether petitioner is entitled to a $600 dependency credit exemption for his minor daughter for the calendar year 1965.

Findings of Fact

Some of the facts have been stipulated...

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