RICKARD v. COMMISSIONER

Docket No. 4796-69 "SC".

29 T.C.M. 451 (1970)

T.C. Memo. 1970-93

Harry Rickard and Dorothy Rickard v. Commissioner.

United States Tax Court.

Filed April 27, 1970.


Attorney(s) appearing for the Case

Nathan B. Driggers, 4200 Penobscot Bldg., Detroit, Mich., for the petitioners. James C. Lynch, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1966 in the amount of $660.

The only issue for decision is whether petitioners are entitled to dependency credit exemptions for each or any of the five children of Harry Rickard.

Findings of Fact

Petitioners, husband and wife, whose legal residence was in Wayne, Michigan, at the time they filed...

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