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COMBS v. COMMISSIONER

Docket Nos. 4476-77, 7905-77.

38 T.C.M. 1271 (1979)

T.C. Memo. 1979-330

George E. Combs v. Commissioner. Betty C. Combs v. Commissioner.

United States Tax Court.

Filed August 22, 1979.

Attorney(s) appearing for the Case

George E. Combs and Betty C. Combs, pro se, Sheridan, Ind. Diane Lynn Fox, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income taxes for the taxable year 1974 as follows:

  Docket No.    Petitioner         Deficiency

  4476-77    George E. Combs ....   $592.60
  7905-77    Betty C. Combs .....    750.08

The questions presented for our consideration in these consolidated cases are:

(1) which petitioner is entitled to the dependency exemptions...

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