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KLYPKA v. COMMISSIONER

Docket No. 5783-76.

38 T.C.M. 93 (1979)

T.C. Memo. 1979-25

Stephen Klypka v. Commissioner.

United States Tax Court.

Filed January 16, 1979.

Attorney(s) appearing for the Case

Stephen Klypka, pro se, 140 Eighth St., Passaic, N.J. Michael A. Mayhall and Daniel L. Morgan, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency of $255 in petitioner's Federal income tax for 1972. The only issue is whether petitioner is entitled to claim dependency exemption deductions under section 151(e)1 in 1972 for two children from a past marriage.

Findings of Fact

Some of the facts have been stipulated; the stipulation and the stipulated exhibits are incorporated...

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