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LEVINSON v. COMMISSIONER

Docket No. 9016-72.

33 T.C.M. 1152 (1974)

T.C. Memo. 1974-260

Seymour H. Levinson v. Commissioner.

United States Tax Court.

Filed September 24, 1974.

Attorney(s) appearing for the Case

Seymour H. Levinson, pro se, 1925 Seagirt Blvd., Far Rockaway, N.Y. Michael P. Casterton, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $141 in petitioner's 1971 Federal income taxes. The only issue before us is whether petitioner may claim a dependency exemption for his mother, thus entitling him to head of household rates.

Findings of Fact

All of the facts have been stipulated and are so found.

Petitioner, Seymour...

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