Rinnert v. Commissioner

Joseph P. Rinnert and Mary A. Rinnert v. Commissioner.

Rinnert v. Commissioner

Docket No. 41980.

United States Tax Court

1953 Tax Ct. Memo LEXIS 215; 12 T.C.M. (CCH) 661; T.C.M. (RIA) 53205;

June 10, 1953

Joseph P. Rinnert, 1515 Linda Rose Avenue, Los Angeles, Calif., pro se. George E. Constable, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: The Commissioner has determined a deficiency in income tax for the year 1948 in the amount of $199.18. The question is whether the petitioner, Joseph P. Rinnert, is entitled to dependency credits in 1948 for two children.…