LUTTER v. COMMISSIONER

Docket No. 5658-71.

61 T.C. 685 (1974)

HELEN M. LUTTER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 27, 1974.


Attorney(s) appearing for the Case

J. Nelson Young, for the petitioner.

James D. Thomas, for the respondent.


GOFFE, Judge:

The Commissioner determined a deficiency in the Federal income tax of petitioner in the amount of $227 for the taxable year 1969. The sole issue presented for decision is whether the petitioner furnished over half of the support of her two minor children, thus entitling her to dependency exemptions for them under section 151 of the Internal Revenue Code.1

FINDINGS OF FACT

Some of the facts have been...

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