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SEWELL v. COMMISSIONER

Docket No. 7280-72.

32 T.C.M. 1184 (1973)

T.C. Memo. 1973-250

William J. Sewell v. Commissioner.

United States Tax Court.

Filed November 20, 1973.

Attorney(s) appearing for the Case

William J. Sewell, pro se, 828 West End Ave., S.W. #1, Atlanta, Ga. Maurice W. Gerard, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $1,452.66 in petitioner's Federal income tax for 1970. The only issue remaining for decision is whether petitioner is entitled to dependency exemption deductions under section 1511 for his father, mother, two sisters, and brother.

Findings of Fact

At the time petitioner instituted this proceeding, he was a legal...

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