Scarangella v. Commissioner

Frank Scarangella v. Commissioner.

Scarangella v. Commissioner

Docket No. 5483-67.

United States Tax Court

T.C. Memo 1969-13; 1969 Tax Ct. Memo LEXIS 283; 28 T.C.M. (CCH) 53; T.C.M. (RIA) 69013;

January 16, 1969, Filed

Frank Scarangella, pro se, 725 River Vale Rd., Westwood, N.J. f/rank N. Panza, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency of $120 in petitioner's Federal income tax for the year 1965.

The principal issue is whether petitioner is entitled to a dependency exemption for his mother, Annunziata Scarangella, for the year…