AMARO v. COMMISSIONER

Docket No. 4906-69 SC.

29 T.C.M. 914 (1970)

T.C. Memo. 1970-208

Joseph F. Amaro v. Commissioner.

United States Tax Court.

Filed July 22, 1970.


Attorney(s) appearing for the Case

Joseph F. Amaro, pro se, 4618 First St., Pleasanton, Calif. Joel A. Sharon, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax for the taxable years 1965 and 1966:

  Year          Deficiency

  1965 .......    $451.07
  1966 .......     443.53

The issues presented for decision are: (1) the number of dependency exemptions to which petitioner is entitled for the years 1965 and 1966; (2) whether petitioner qualified as head...

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