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BROWN v. COMMISSIONER

Docket No. 2955-68.

29 T.C.M. 676 (1970)

T.C. Memo. 1970-156

Ian L. Brown and Eileen M. Brown v. Commissioner.

United States Tax Court.

Filed June 16, 1970.

Attorney(s) appearing for the Case

Ian L. Brown and Eileen M. Brown pro se, 2030 & ¾ Rodney Dr., Los Angeles, Calif. Harold W. Vestermark, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1966 in the amount of $264. The only question presented is whether petitioners are entitled to deductions in 1966 for personal exemptions for Ian's two minor children, Albert Ian and Bonnie Mae, as dependents under sections 151(a), 151(e), and 152(a), I. R. C. 1954.

Findings...

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