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TOPONCE v. COMMISSIONER

Docket No. 180-69 SC.

28 T.C.M. 749 (1969)

T.C. Memo. 1969-146

Harvey E. Toponce and Ruth Helen Toponce v. Commissioner.

United States Tax Court.

Filed July 7, 1969.

Attorney(s) appearing for the Case

Harvey E. Toponce, pro se, P. O. Box 41, Clayton, Calif. John Gigounas, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $132 in petitioners' Federal income tax for the calendar year 1965. The only issue presented in this case is whether petitioners provided over one half of the total support of David Price Toponce during 1965.

Some of the facts have been stipulated and are found accordingly.

Harvey E. Toponce (herein called...

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