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SUTHERLAND v. COMMISSIONER

Docket No. 1689-69 "SC."

28 T.C.M. 694 (1969)

T.C. Memo. 1969-133

Malcolm G. Sutherland, Jr. v. Commissioner.

United States Tax Court.

Filed June 30, 1969.

Attorney(s) appearing for the Case

Malcolm G. Sutherland, Jr., pro se, 433 Stratton St., Logan, W. Va. Rodney G. Haworth, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1966 in the amount of $341.90. The deficiency was determined against Malcolm G. Sutherland, Jr. and Ernestine C. Sutherland. Only Malcolm has filed a petition herein.

The sole question is whether petitioner properly claimed three children of his by a former wife as dependents in 1966...

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