Papas v. Commissioner

Theodore Papas v. Commissioner.

Papas v. Commissioner

Docket No. 30666.

United States Tax Court

1951 Tax Ct. Memo LEXIS 176; 10 T.C.M. (CCH) 605; T.C.M. (RIA) 51196;

June 28, 1951

Nathan Willner, Esq., 17 State St., New York, N. Y., for the petitioner. Maurice E. Stark, Esq., for the respondent.

OPPER

Memorandum Opinion

OPPER, Judge: Respondent determined a deficiency in income tax for the year 1945 in the amount of $235.34, all of which is in controversy: The sole question is whether petitioner is entitled to two dependency deductions for the support of two sisters, who reside in Greece and are…