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McCAULEY v. COMMISSIONER

Docket No. 4425-69SC.

56 T.C. 48 (1971)

PHILIP J. McCAULEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 12, 1971.

Attorney(s) appearing for the Case

Philip J. McCauley, pro se.

Ralph V. Bradbury, Jr., for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1966 in the amount of $747.79. Concessions have been made by both parties, and the only issue presented for decision is whether, within the meaning of section 152,1 petitioner furnished over half of the support of his daughter during 1966.

FINDINGS OF FACT

Philip J. McCauley was a legal resident of El Paso, Tax., at the...

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