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BOWER v. COMMISSIONER

Docket Nos. 9557-76, 10716-76.

41 T.C.M. 50 (1980)

T.C. Memo. 1980-428

Frank Bower v. Commissioner. Carolyn L. Bower v. Commissioner.

United States Tax Court.

Filed September 25, 1980.

Attorney(s) appearing for the Case

Frank Bower, pro se in docket No. 9557-76. Carolyn L. Bower, pro se, 2515 Jenlee Lane, Louisville, Ky., in docket No. 10716-76. Jack Joynt, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent has determined deficiencies in petitioners Frank and Carolyn L. Bower's income taxes for the year 1973 in the amounts of $203.42 and $328.60, respectively. Due to concessions by both petitioners, the sole issue remaining for decision is which petitioner is entitled to the section 1511 dependency exemption deduction for their son, Andrew Bower.2...

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