FORD v. COMMISSIONER

Docket No. 2137-70 SC.

30 T.C.M. 1104 (1971)

T.C. Memo. 1971-255

Marjorie F. Ford v. Commissioner.

United States Tax Court.

Filed September 30, 1971.


Attorney(s) appearing for the Case

John C. Graham, Citz. Bank Bldg., Zanesville, Ohio, for the petitioner. Donald W. Mosser, for the respondent.


Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1968 in the amount of $281. The issue before the Court is whether, in 1968, the petitioner is entitled to a dependency exemption for two of her daughters under section 1511 of the Internal Revenue Code of 1954.

Findings of Fact

Some of the facts have been...

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