GULVIN v. COMMISSIONER

Docket No. 8407-77.

40 T.C.M. 126 (1980)

T.C. Memo. 1980-111

Ward Gulvin and Estate of Dorothy Gulvin, Deceased v. Commissioner.

United States Tax Court.

Filed April 10, 1980.


Attorney(s) appearing for the Case

Robert S. Bolt, Rt. 6, Box 4589, New Port Richey, Fla., for the petitioners. Stuart B. Kalb, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency of $1,238.21 in the Federal income tax for calendar year 1973 for Dorothy Gulvin, now deceased, and Ward Gulvin.

Some of the issues raised by the pleadings have been disposed of by the parties, leaving for our decision only whether under sections 151 and 152, I.R.C. 1954,1 petitioners are entitled to claim five dependency exemptions, one for each of five...

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