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ROBINSON v. COMMISSIONER

Docket Nos. 445-77, 659-77.

37 T.C.M. 140 (1978)

T.C. Memo. 1978-21

Lynne T. Robinson v. Commissioner. Charles D. Robinson, II and Sara J. Robinson v. Commissioner.

United States Tax Court.

Filed January 18, 1978.

Attorney(s) appearing for the Case

Lynne T. Robinson, pro se. Karl M. Walz, for petitioners Charles and Sara Robinson. Wayne M. Bach, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the Federal income tax of petitioners for the taxable year 1974 as follows:

  Dkt. No.       Petitioner        Deficiency

   445-77  Lynne T. Robinson ...... $273.91
   659-77  Charles D. Robinson, II
            and Sara J. Robinson ..  363.91

At issue in these consolidated cases is the entitlement to claim dependency exemption deductions...

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