JUSTICE v. COMMISSIONER

Docket No. 59897.

17 T.C.M. 564 (1958)

T.C. Memo. 1958-109

Harry P. Justice, Jr., and Margaret M. Justice, Husband and Wife v. Commissioner.

United States Tax Court.

Filed June 11, 1958.


Attorney(s) appearing for the Case

Ervin M. Entrekin, Esq., for the petitioners. Miller Bowen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in income tax against the petitioners for the taxable year 1952 in the amount of $266.40. The only question for determination is whether the petitioners are entitled to exemption credits for the two children of Harry P. Justice, Jr., by a prior marriage.

Findings of Fact

Some of the facts have been stipulated and are found as stipulated.

...

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