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STANTON v. COMMISSIONER

Docket No. 4946-70 SC.

30 T.C.M. 847 (1971)

T.C. Memo. 1971-202

Richard D. Stanton and Sandra Stanton v. Commissioner.

United States Tax Court.

Filed August 18, 1971.

Attorney(s) appearing for the Case

Richard D. Stanton, pro se, 10410 Norwich Ave., Cupertino, Calif. Joel A. Sharon, for the respondent.

Memorandum Findings of Fact and Opinion

SACKS, Commissioner:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1967 in the amount of $401.30. The sole issue involved is whether petitioners are entitled to dependency deductions for three children of petitioner Richard D. Stanton by his former wife for the year 1967.

Findings of Fact

Some of the facts were stipulated and they are so found.

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