FLORIAN v. COMMISSIONER

Docket No. 7723-70 SC.

31 T.C.M. 13 (1972)

T.C. Memo. 1972-6

Larry N. Florian v. Commissioner.

United States Tax Court.

Filed January 10, 1972.


Attorney(s) appearing for the Case

Larry N. Florian, pro se, P.O. Box 214, Vernonia, Ore. Joseph M. Wetzel, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's income tax:

  Year               Deficiency

  1967 ...........     $629.89
  1969 ...........      200.00

Due to numerous concessions by the parties, the only issues remaining for our consideration relate to the taxable year 1967 and involve a dependency exemption under section 152(a)1<...

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