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LABAY v. COMMISSIONER

Docket No. 3868-69.

55 T.C. 6 (1970)

ALLEN F. LABAY AND GENEVIEVE M. LABAY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 5, 1970.

Attorney(s) appearing for the Case

Harry G. Dippel, for the petitioners.

W. Read Smith, for the respondent.

DAWSON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1966 and 1967 in the amounts of $325.02 and $336, respectively. The issue is whether petitioners are entitled to deductions for dependency exemptions for Allen F. Labay's two minor children, by a prior marriage, who were in the custody of their mother during the years in question. For the year 1967 we must consider the...

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