HOUTZ v. COMMISSIONER

Docket Nos. 3881-65, 6929-65, and 1754-66.

25 T.C.M. 1468 (1966)

T.C. Memo. 1966-281

Ward D. Houtz v. Commissioner.

United States Tax Court.

Filed December 30, 1966.


Attorney(s) appearing for the Case

Willard D. Horwich, 9107 Wilshire Blvd., Beverly Hills, Calif., for the petitioner. William J. Kass, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1961, 1963, and 1964 in the amounts of $360, $345, and $282, respectively.

The issue for decision is whether petitioner is entitled to deduct the dependency credit exemption for each of his two children in each of the years here involved.

On brief respondent has conceded that petitioner is entitled to...

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