Pettigrew v. Commissioner

Rebecca Pettigrew v. Commissioner.

Pettigrew v. Commissioner

Docket No. 2284-64.

United States Tax Court

T.C. Memo 1965-140; 1965 Tax Ct. Memo LEXIS 191; 24 T.C.M. (CCH) 745; T.C.M. (RIA) 65140;

May 24, 1965

Rebecca Pettigrew, pro se, Rt. 1, Box 121, Pineville, S. C. Winfield A. Gartner, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the calendar year 1962 in the amount of $215.49.

The issue for decision is whether petitioner is entitled to dependency exemptions for two children of her mother's sister,…