Mongiello v. Commissioner ( 1976 )

WILLIAM A. MONGIELLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mongiello v. Commissioner

Docket No. 8657-74.

United States Tax Court

T.C. Memo 1976-171; 1976 Tax Ct. Memo LEXIS 232; 35 T.C.M. (CCH) 772; T.C.M. (RIA) 760171;

May 27, 1976, Filed

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William A. Mongiello, pro se.

David A. Schmudde, for the respondent.

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TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION TANNENWALD, Judge: Respondent determined a deficiency of $280 in petitioner's Federal income tax for the calendar year 1972. The basic issue is whether petitioner provided more than half the support for his father and mother so as to be entitled to claim them as dependents under sections 151 and 152. ^{*234 1972, as reported on his Federal income tax return, of $3,855.65, from which $505.07 Federal income tax appears to have been withheld. The record is unclear as to how much state income tax and social security tax was withheld.}

Petitioner claimed three dependents on his tax return for 1972 -- his father, mother, and brother.

At the trial, petitioner conceded that, in terms of monies actually contributed to the support of the three claimed dependents, he did not satisfy the more-than-one-half test of section 152. Markarian v. Commissioner,352 F. 2d 870 (7th Cir. 1965), affg. 42 T.C. 640">42 T.C. 640 (1964). ^{*235 Such being the case, we hold that petitioner is not entitled to the claimed dependency exemptions. Our holding also disposes of petitioner's right to claim the benefit of head-of-household rates. In view of the foregoing, we need not consider other possible questions which are involved in petitioner's claims.}

Decision will be entered for the respondent.

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Footnotes

• 1. All references are to the Internal Revenue Code of 1954 as amended and in effect during the taxable year in issue.↩

• 2. There is no question that the amount represented by the father's disability pension is to be counted in determining compliance with this test, irrespective of whether it constituted taxable income to the father. Thomas J. Black,T.C. Memo 1972-135">T.C. Memo. 1972-135; Glenn W. Kincheloe,T.C. Memo. 1971-35; sec. 1.152-1(a)(2)(ii), Income Tax Regs.↩

• 3. See also Lolita M. Mosher,T.C. Memo. 1970-56↩.