MAXWELL v. COMMISSIONER

Docket No. 5292-70.

57 T.C. 539 (1972)

JAMES W. MAXWELL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 27, 1972.


Attorney(s) appearing for the Case

James W. Maxwell, pro se.

Bobby S. Tyler, for the respondent.


BRUCE, Judge:

Respondent determined a deficiency in the income tax of the petitioner for the taxable year 1968 in the amount of $188.39. Certain minor adjustments contained in the statutory notice of deficiency were not contested. The only issue presented is whether the petitioner is entitled to a dependency exemption for his daughter, Wanda Maxwell, for the taxable year 1968.

FINDINGS OF FACT

Petitioner resided in Cincinnati, Ohio, at the...

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