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RUCH v. COMMISSIONER

Docket No. 16670-80.

44 T.C.M. 964 (1982)

T.C. Memo. 1982-493

John M. Ruch v. Commissioner.

United States Tax Court.

Filed August 25, 1982.

Attorney(s) appearing for the Case

Charles B. Johnson, 321 St. Charles Ave., New Orleans, La., for the petitioner. Elizabeth M. Fasciana, for the respondent.

Memorandum Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

            Year           Deficiency

            1975 ......... $  165.00
            1976 .........    890.00
            1977 .........  3,038.00

The issues for our decision are: (1) whether petitioner is entitled to a dependency exemption deduction for his mother pursuant to section 151(e)(1)(A);

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