Burwell v. Commissioner

Royal Burwell v. Commissioner.

Burwell v. Commissioner

Docket No. 3788-63.

United States Tax Court

T.C. Memo 1965-217; 1965 Tax Ct. Memo LEXIS 113; 24 T.C.M. (CCH) 1117; T.C.M. (RIA) 65217;

August 11, 1965

Michael P. O'Brien, 1004 Standard Bldg., Cleveland, Ohio, for the petitioner. Joseph Kane, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency of $129.01 in petitioner's income tax for 1961. The only issue we must decide is whether the petitioner provided in that year more than one-half of the support of his daughter, Gwendolyn, so as…