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GILLIAM v. COMMISSIONER

Docket No. 124-69 SC.

28 T.C.M. 956 (1969)

T.C. Memo. 1969-188

Walter Gilliam and Virginia A. Gilliam v. Commissioner.

United States Tax Court.

Filed September 17, 1969.

Attorney(s) appearing for the Case

Peter B. Turney, Security Bldg., Baltimore, Md., for the petitioners. Charles L. Dunlap, for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $564.00 in petitioners' federal income tax liability for the year 1964 as the result of an increase in petitioners' taxable income for that year in the sum of $2,400 explained by him as follows:

Explanation of Adjustments The deduction of $2,400 which you claimed on your return as exemptions for Walter III, Richard, Kristen and Kimberly for the taxable year 1964...

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