Robbins v. Commissioner

Florence P. Robbins v. Commissioner.

Robbins v. Commissioner

Docket No. 994.

United States Tax Court

1944 Tax Ct. Memo LEXIS 259; 3 T.C.M. (CCH) 430; T.C.M. (RIA) 44152;

May 10, 1944

William E. Russell, Esq., 149 Broadway, New York, N. Y., for the petitioner. J. Richard Riggles, Esq., for the respondent.

DISNEY

Memorandum Opinion

DISNEY, Judge: This case involves income tax for the calendar year 1940 in the amount of $290.40, out of a deficiency determined in the amount of $314.03. The question is whether the petitioner is entitled, as head of a family, to exemption of $2,000, under section 6 (a) of…