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BARRY v. COMMISSIONER

Docket No. 9515-75.

37 T.C.M. 1080 (1978)

T.C. Memo. 1978-250

Jack H. Barry v. Commissioner.

United States Tax Court.

Filed July 6, 1978.

Attorney(s) appearing for the Case

Jack H. Barry, pro se, 2445 S. Barrington Ave., Los Angeles, Calif. Arthur A. Oshiro, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency of $3,817.06 in petitioner's Federal income taxes for the 1972 calendar taxable year. At trial, respondent contended that petitioner's son did not qualify as a dependent under section 1511 and that petitioner thereby failed to qualify as "head of household" under section 2(b). On brief, respondent recognized his error and concedes as much...

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