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TOPONCE v. COMMISSIONER

Docket No. 4884-66.

27 T.C.M. 499 (1968)

T.C. Memo. 1968-101

Harvey E. Toponce and Ruth Helen Toponce v. Commissioner.

United States Tax Court.

Filed May 28, 1968.

Attorney(s) appearing for the Case

Harvey E. Toponce, pro se, P. O. Box 41, Clayton, Calif. Robert M. Zimmerman, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1963 in the amount of $132.

The only issue presented for determination is whether petitioners furnished over half of the support for his son, David, a minor child in the custody of his mother.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners herein are...

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