ANDREWS v. COMMISSIONER

Docket Nos. 6399-67, 207-68.

28 T.C.M. 677 (1969)

T.C. Memo. 1969-128

Linden Andrews, Jr. v. Commissioner. Grace E. Andrews v. Commissioner.

United States Tax Court.

Filed June 25, 1969.


Attorney(s) appearing for the Case

Linden Andrews, Jr., pro se.,1 in docket No. 6399-67. Donald L. Conn, for petitioner in docket No. 207-68. George R. Carter and Rufus Stetson, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in the petitioners' Federal income taxes for the calendar year 1965 in the respective amounts of $468.38 as regards Linden Andrews, Jr., and $539.42 as regards Grace E. Andrews. The only common issue as to both petitioners is entitlement to dependency exemptions for their four minor children for the year in issue. The amount of allowable deductions in docket...

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