Forest v. Commissioner

Forest L. Wendel and Evelyn J. Wendel v. Commissioner.

Forest v. Commissioner

Docket No. 38752.

United States Tax Court

1954 Tax Ct. Memo LEXIS 331; 13 T.C.M. (CCH) 13; T.C.M. (RIA) 54020;

January 13, 1954

Thomas L. Brown, Esq., 7017 The Paseo, Kansas City, Mo., for the petitioners. Melvin A. Bruck, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: This proceeding involves deficiencies in income tax as follows:

Year

Deficiency

1947

$191

1948

199

1949

199

1950

208

The issue is whether the petitioners, husband and wife, are entitled to exemptions for two children of the…