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SHAPIRO v. COMMISSIONER

Docket No. 2396-69SC.

54 T.C. 347 (1970)

BETTY A. SHAPIRO, FORMERLY BETTY A. MELTZER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 24, 1970.

Attorney(s) appearing for the Case

Seymour Werber, for the petitioner.

Marvin A. Fein, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency of $126.48 in petitioner's Federal income tax for the year 1966. The basic issue for decision in this case is whether the petitioner provided in the year 1966 more than one-half of the total support of her son, Michael, so as to qualify him as a dependent under section 152(a), Internal Revenue Code of 1954.1 But the resolution of this issue depends on whether the cost of sending...

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