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SCHLUTER v. C. I. R.

No. 26346.

444 F.2d 107 (1971)

Milford E. SCHLUTER and Olive O. Schluter, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

June 9, 1971.

Attorney(s) appearing for the Case

Milford E. Schluter (argued), in pro. per.

Stephen Schwartz (argued), K. Martin Worthy, Chief Counsel, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., for respondent-appellee.

Before MERRILL, KOELSCH and WRIGHT, Circuit Judges.

PER CURIAM:

The taxpayers appeal from a decision of the Tax Court of the United States which sustained the Commissioner's determination of a deficiency of $113.98 in the joint tax returns filed by appellants for the year 1966. We affirm.

The taxpayers claimed a dependency deduction for Mr. Schluter's 17year-old son, Donald, who was living with his mother, from whom Mr. Schluter had been divorced. During the year in...

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