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McGUIRE v. COMMISSIONER

Docket No. 4735-80.

77 T.C. 765 (1981)

FRANK AND RUTH McGUIRE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 7, 1981.

Attorney(s) appearing for the Case

Frank and Ruth McGuire, pro se.

Frank R. DeSantis, for the respondent.

NIMS, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1977 and 1978, in the respective amounts of $457 and $170.1 Concessions having been made by the petitioners, the issues remaining for decision are: (1) Whether petitioners are entitled to a dependency exemption for the support of Robert McGuire in the year 1977; and (2) whether petitioners are entitled to deductions in 1977 and 1978 for depreciation...

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