BUNN v. COMMISSIONER

Docket No. 2697-70SC.

55 T.C. 271 (1970)

FRED L. AND MAGDALENE E. BUNN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 9, 1970.


Attorney(s) appearing for the Case

Fred L. Bunn, pro se.

Gary R. DeFrang, for the respondent.


DAWSON, Judge:

Respondent determined a deficiency of $283.59 in petitioners' Federal income tax for the year 1968.

Petitioners have conceded two adjustments. There is only one issue presented for decision: Are petitioners entitled to claim dependency exemption deductions for two grandsons who were college students in that year, each having a gross income in excess of $600?

FINDINGS OF FACT

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