Taylor v. Commissioner

Ivan J. Taylor and Jewell M. Taylor v. Commissioner.

Taylor v. Commissioner

Docket No. 72487.

United States Tax Court

T.C. Memo 1960-50; 1960 Tax Ct. Memo LEXIS 240; 19 T.C.M. (CCH) 252; T.C.M. (RIA) 60050;

March 24, 1960

Ivan J. Taylor, pro se., 280 Chestnut Street, Hellertown, Pa. Paul D. Ritter, Esq., for the respondent.

RAUM

Memorandum Opinion

RAUM, Judge: The Commissioner determined a deficiency in income tax in the amount of $241.60 for the year 1956. The sole question is whether petitioner Ivan J. Taylor furnished more than one-half the support of his parents during 1956, so as to be entitled…