WOLF v. COMMISSIONER

Docket No. 2463-69-SC.

28 T.C.M. 1301 (1969)

T.C. Memo. 1969-253

Raymond A. Wolf v. Commissioner.

United States Tax Court.

Filed December 1, 1969.


Attorney(s) appearing for the Case

Raymond A. Wolf, pro se, 133 Via Copla, Alamo, Calif., John Gigounas, for the respondent.


Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1965 in the amount of $192, resulting from the disallowance of a claimed $600 dependency exemption.

Raymond A. Wolf (hereinafter referred to as petitioner) maintained a legal residence in Contra Costa County, California, at the time the petition herein was filed. He filed his 1965 Federal income tax return with the...

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