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OATES v. COMMISSIONER

Docket No. 8808-74.

35 T.C.M. 1589 (1976)

T.C. Memo. 1976-347

William Armstead Oates v. Commissioner.

United States Tax Court.

Filed November 15, 1976.

Attorney(s) appearing for the Case

William Armstead Oates, pro se, Box 4274, Lobelville, Tenn. William Robert Pope, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $309.42 in petitioner's Federal income tax for 1971. Other issues having been settled, the only issue for decision is whether, during 1971, petitioner provided over one-half of his mother's total support, within the meaning of section 152.1

Findings of Fact

At the time his petition was filed, petitioner was a legal...

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