HOLLEY v. COMMISSIONER

Docket No. 2053-70 SC.

30 T.C.M. 274 (1971)

T.C. Memo. 1971-64

Aron Alvin Holley v. Commissioner.

United States Tax Court.

Filed March 31, 1971.


Attorney(s) appearing for the Case

Aron Alvin Holley, pro se, 3449 Prospect, Kansas City, Mo. Wayne A. Smith, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's income tax of $855.38 for the calendar year 1967. The parties have reached agreement on one of the issues so that the only question left for our decision is whether petitioner is entitled to five deductions for dependency exemptions.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation and...

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