Dyer v. Commissioner
United States Tax Court
Upon the facts, held, that in the years 1948 and 1949 petitioner contributed more than one-half of the cost of the support of his two children; for the year 1950 he did not contribute more than one-half toward the support of the two children.
1Opinion of the Court
Sid Dyer v. Commissioner.
Dyer v. Commissioner
Docket No. 41120.
United States Tax Court
T.C. Memo 1955-168; 1955 Tax Ct. Memo LEXIS 171; 14 T.C.M. (CCH) 642; T.C.M. (RIA) 55168;
June 27, 1955
Upon the facts, held, that in the years 1948 and 1949 petitioner contributed more than one-half of the cost of the support of his two children; for the year 1950 he did not contribute more than one-half toward the support of the two children.
Sid Dyer, 59 Nassau Road, Great Neck, N. Y., pro se. Robert J. Cowan, Esq., for the respondent.
HARRON
Supplemental Memorandum Findings of Fact and Opinion
The Commissioner…
2Cases cited1 opinion
- Darmer v. CommissionerUnited States Tax Court · 1953