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ALA'ILIMA v. COMMISSIONER

Docket No. 77345.

20 T.C.M. 1096 (1961)

T.C. Memo. 1961-222

Vaiinupo J. Ala'ilima and Jean L. Ala'ilima v. Commissioner.

United States Tax Court.

Filed July 31, 1961.

Attorney(s) appearing for the Case

Burton Spear, Esq., for the peitioners. Stephen P. Cadden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the year 1956 in the amount of $1,240.07. The issue for decision is whether petitioners are entitled to an exemption of $600 for each of nine persons claimed by them as dependents on their income tax return.

Findings of Fact

Petitioners are husband and wife, presently residing at Philadelphia, Pennsylvania. They...

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