Barry v. Commissioner

JACK H. BARRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barry v. Commissioner

Docket No. 9515-75.

United States Tax Court

T.C. Memo 1978-250; 1978 Tax Ct. Memo LEXIS 265; 37 T.C.M. (CCH) 1080; T.C.M. (RIA) 78250;

July 6, 1978, Filed

Jack H. Barry, pro se.

Arthur A. Oshiro, for the respondent.

QUEALY

MEMORANDUM FINDINGS OF FACT AND OPINION

QUEALY, Judge: Respondent determined a deficiency of $ 3,817.06 in petitioner's Federal income taxes for the 1972 calendar taxable year. At trial, respondent contended that petitioner's son did not qualify as a dependent under section 151 1 and that…