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SAURS v. COMMISSIONER

Docket No. 41859.

13 T.C.M. 863 (1954)

T. C. Memo. 1954-149

Stanley H. Saurs and Bernice R. Saurs v. Commissioner.

United States Tax Court.

Filed September 10, 1954.

Attorney(s) appearing for the Case

Louis Eugene Leiter, Esq., for the petitioners. Robert R. Veach, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves income tax deficiencies of $201.20 for 1948 and $199.18 for 1949 determined against Stanley H. Saurs (hereinafter referred to as the petitioner) and his wife, Bernice R. Saurs.

The sole issue is whether petitioners are entitled to dependency credits in 1948 and 1949 for the two children of Stanley H. Saurs by a former marriage.

Findings of...

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