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McDERMID v. COMMISSIONER

Docket No. 4219-69SC.

54 T.C. 1727 (1970)

HAROLD G. McDERMID AND GUINEVERE McDERMID, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 14, 1970.

Attorney(s) appearing for the Case

Harold G. McDermid and Guinevere McDermid, pro se.

John E. White, for the respondent.

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1966 and 1967 in the amounts of $251.81 and $216.26, respectively. The following issues are presented for decision:

(1) Whether petitioners are entitled under section 1511 to an exemption deduction for 1966 and 1967 for Clara Schorn, Guinevere McDermid's aunt, and

(2) Whether petitioners...

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