Bowman v. Commissioner

Lloyd D. Bowman v. Commissioner.

Bowman v. Commissioner

Docket No. 2985.

United States Tax Court

1945 Tax Ct. Memo LEXIS 332; 4 T.C.M. (CCH) 72; T.C.M. (RIA) 45028;

January 23, 1945

H. A. Stewart, Esq., for the petitioner. Homer F. Benson, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: This proceeding involves a deficiency in income tax for the calendar year 1941 in the amount of $181.52. The issue is whether the petitioner is entitled to include his sister as a dependent for the purpose of claiming exemption as head of a family.

Findings of Fact

Petitioner is an…