Bartsch v. Commissioner

Mildred Bartsch, Petitioner, v. Commissioner of Internal Revenue, Respondent

Bartsch v. Commissioner

Docket No. 92986

United States Tax Court

41 T.C. 883; 1964 U.S. Tax Ct. LEXIS 130;

March 26, 1964, Filed

Decision will be entered for the respondent.

Held, that petitioner did not furnish over half of the total support for her mother in 1959.

Edward W. Schietinger, for the petitioner.

Gary L. Stansbery, for the respondent.

Tietjens, Judge. Fisher, J., dissenting. Forrester, J., agrees with this dissent.

TIETJENS

Respondent has determined a deficiency in petitioner's income tax for the year 1959 in the…