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HEINY v. COMMISSIONER

Docket No. 5295-68.

28 T.C.M. 1177 (1969)

T.C. Memo. 1969-222

Orville D. Heiny and Mary D. Heiny v. Commissioner.

United States Tax Court.

Filed October 20, 1969.

Attorney(s) appearing for the Case

Francis J. Feeney, Jr., and Victor S. Pfau, 606 Merchants Bank Bldg., Indianapolis, Ind., for the petitioners. James J. McGrath, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in Federal income tax for the taxable year 1965 in the amount of $227.99.

The only issue presented is whether Orville D. and Mary D. Heiny (hereinafter referred to as petitioners) are entitled to dependency exemptions under section 151, I. R. C. 1954,1 for Orville's two sons by a previous marriage.

Petitioners resided in Martinsville...

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