Hicks v. Commissioner

Charles B. Hicks v. Commissioner.

Hicks v. Commissioner

Docket No. 26730.

United States Tax Court

1953 Tax Ct. Memo LEXIS 204; 12 T.C.M. (CCH) 700; T.C.M. (RIA) 53216;

June 19, 1953

Hubert A. McBride, Esq., and J. S. Allen, Esq., for the petitioner. R. E. Maiden, Jr., Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: The respondent determined a deficiency of $114.01 in income tax against petitioner for 1947, by increasing a deduction for alimony payments from $900 to $1,800 and disallowing exemptions aggregating $1,500 for three children. The respondent alleged…