FOSTER v. COMMISSIONER

Docket No. 5427-70SC.

30 T.C.M. 1032 (1971)

T.C. Memo. 1971-240

Ralph G. Foster v. Commissioner.

United States Tax Court.

September 21, 1971.


Attorney(s) appearing for the Case

Ralph G. Foster, pro se, 5620½ Edgemar Ave., Los Angeles, Calif. Stephen W. Simpson, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in the petitioner's income tax for taxable year 1968 of $768.64. Concessions having been made, the issues remaining for decision are: (1) the proper amount of charitable deduction allowable; (2) whether the petitioner is entitled to a dependency exemption for each of his three children; (3) the deductibility of legal fees paid to the petitioner's former wife's attorney...

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