TAYLOR v. COMMISSIONER

Docket No. 5939-70 SC.

30 T.C.M. 1229 (1971)

T.C. Memo. 1971-288

Clyde A. Taylor v. Commissioner.

United States Tax Court.

Filed November 9, 1971.


Attorney(s) appearing for the Case

Clyde A. Taylor, pro se, 1446 No. 40th Lawton, Okla. Michael J. O'Brien, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The respondent determined a deficiency of $415.70 in petitioner's income tax for the taxable year 1968. The only issue for decision is whether petitioner is entitled to dependency exemption deductions for his three grandchildren.

Findings of Fact

Some of the facts have been stipulated and are so found.

Petitioner, Clyde A. Taylor, filed a joint Federal income tax return with...

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