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REZAZADEH v. C. I. R.

No. 15242.

356 F.2d 898 (1966)

Reza REZAZADEH and Gloria Iris Rezazadeh, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

March 1, 1966.

Attorney(s) appearing for the Case

Reza Rezazadeh, Platteville, Wis., for petitioners.

Richard M. Roberts, Acting Asst. Atty. Gen., Tax Div., Howard J. Feldman, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, and DUFFY and CASTLE, Circuit Judges.

CASTLE, Circuit Judge.

This petition for review of a Tax Court decision concerns income tax deficiencies determined against Reza Rezazadeh1 and Gloria Iris Rezazadeh, his wife, for the taxable years 1960 and 1961. The Commissioner of Internal Revenue determined that the taxpayers were not entitled to dependency exemptions in those years for the two minor sons of Reza by a previous marriage. The Tax Court sustained the action of the Commissioner...

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