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HOPKINS v. COMMISSIONER

Docket No. 4987-69SC.

55 T.C. 538 (1970)

HARVEY L. HOPKINS AND NITA L. HOPKINS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 21, 1970.

Attorney(s) appearing for the Case

Harvey L. Hopkins, pro se.

J. Patrick McElroy, for the respondent.

HOYT, Judge:

Respondent determined a deficiency in petitioners' income tax for 1967 in the amount of $487.38. The sole question presented for decision is whether in 1967 petitioner Harvey L. Hopkins furnished more than one-half of the support for his four minor children of a prior marriage so as to entitle petitioners to dependency exemptions for those children in that taxable year.

FINDINGS OF FACT

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