Gibson v. Commissioner

Lizzie B. Gibson v. Commissioner.

Gibson v. Commissioner

Docket No. 111257.

United States Tax Court

1944 Tax Ct. Memo LEXIS 350; 3 T.C.M. (CCH) 188; T.C.M. (RIA) 44061;

February 28, 1944

Philip Nichols, Esq., for the petitioner. William R. Murrin, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: This proceeding seeks a redetermination of a deficiency in income tax of $53.51 for the year 1940, resulting from respondent's refusal to recognize petitioner's claim to an exemption as "head of a family" under section 25(b)(1) of the Internal Revenue Code, and his failure…