Angstadt v. Commissioner

D.L.Angstadt v. Commissioner.

Angstadt v. Commissioner

Docket No. 785-67.

United States Tax Court

T.C. Memo 1968-140; 1968 Tax Ct. Memo LEXIS 158; 27 T.C.M. (CCH) 693; T.C.M. (RIA) 68140;

July 2, 1968 Filed

D.L.Angstadt, pro se, 1331 Grand Ave., Terre Haute, Ind. George P. Adinamis, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency of $213.23 in petitioner's income tax for the year 1964.

The issues for decision are: (1) Whether petitioner is entitled to a dependency exemption claimed for Betty Wojak, an unmarried woman who lived in his…