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PETERSON v. COMMISSIONER

Docket No. 3683-69 SC.

29 T.C.M. 33 (1970)

T.C. Memo. 1970-11

William S. Peterson and Marcella L. Peterson v. Commissioner.

United States Tax Court.

Filed January 15, 1970.

Attorney(s) appearing for the Case

William S. Peterson, pro se, 7723 Viceroy St., Springfield, Va. R. S. Erickson, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $278.08 in petitioners' Federal income tax for the year 1965. Petitioners do not contest the disallowance of a $64 casualty loss, so the only question presented for decision is whether petitioners provided more than half of the total support of two children they claimed as dependents.

Findings of Fact

Some facts have been stipulated and are found...

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