MILLER v. COMMISSIONER

Docket No. 72091.

18 T.C.M. 673 (1959)

T.C. Memo. 1959-155

John F. Miller and Beth L. Miller v. Commissioner.

United States Tax Court.

Filed July 31, 1959.


Attorney(s) appearing for the Case

Beth L. Miller, pro se, 1412 Twenty-Second Street, Sacramento, Calif. John O. Hargrove, Esq., and Aaron S. Resnick, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The only issue in this case is whether the petitioners are entitled to dependent exemptions for 1955 for three minor children of John F. Miller by his former wife Margaret M. Miller.

Findings of Fact

John F. Miller and his wife, Beth L. Miller, filed a joint income tax return for 1955. They were living in Stockton, California, during the first part of that year, but in July moved to Sacramento.

John...

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