EUCKER v. COMMISSIONER

Docket No. 274-62.

22 T.C.M. 1749 (1963)

T.C. Memo. 1963-334

Ralph C. Eucker and Nancy J. Eucker v. Commissioner.

United States Tax Court.

Filed December 24, 1963.


Attorney(s) appearing for the Case

Leon E. Mendel, for the petitioners. W. Dean Short, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1960 in the amount of $121.21. The issue for decision is whether petitioners are entitled to a dependency credit for Ralph C. Eucker's daughter.

Findings of Fact

Petitioners, husband and wife residing in Columbus, Ohio, filed a joint Federal income tax return for the calendar year 1960 with the district...

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