ENSMINGER v. C. I. R.

No. 77-2302.

610 F.2d 189 (1979)

Nevitt F. ENSMINGER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided December 4, 1979.


Attorney(s) appearing for the Case

Barry Nakell, Chapel Hill, N. C. (William J. Turnier, School of Law, University of North Carolina, Chapel Hill, N. C., on brief), for appellant.

James A. Riedy, Atty., Tax Division, Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Michael L. Paup, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, PHILLIPS, Circuit Judge, and HOFFMAN, Senior District Judge.


HAYNSWORTH, Chief Judge:

The Commissioner of Internal Revenue assessed a deficiency of $128 upon the taxpayer, Nevitt F. Ensminger, after an examination of his income tax return for his 1974 tax year. The deficiency arose out of a disallowance of a dependency deduction for a 21-year old woman who lived with him and was supported by him. The disallowance in turn was based upon the conclusion that the relationship between the taxpayer and the young woman "[was] in violation...

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