THOMPSON v. COMMISSIONER

Docket No. 8156-73.

34 T.C.M. 409 (1975)

T.C. Memo. 1975-81

Enoch R. Thompson v. Commissioner.

United States Tax Court.

Filed March 27, 1975.


Attorney(s) appearing for the Case

Enoch R. Thompson, pro se, Rural Rt. 2, Springville, Ind. Wayne M. Bach, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1969 in the amount of $1,014.90. The issue for decision is whether petitioner is entitled to three dependency exemptions for his children who lived with their mother and step-father during 1969.

Findings of Fact

Some of the facts have been stipulated and the stipulation of facts, together with...

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