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PENNY v. COMMISSIONER

Docket No. 11667-82.

51 T.C.M. 42 (1985)

T.C. Memo. 1985-590

James Leonard Penny and Elaine Linda Penny v. Commissioner.

United States Tax Court.

Filed December 5, 1985.

Attorney(s) appearing for the Case

James Leonard Penny, pro se, Phoenix, Ariz. Marikay Lee-Martinez, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies of $270 and $287 in petitioners' 1978 and 1979 Federal income tax, respectively.

The sole issue for decision is whether petitioners are entitled to claim a dependency exemption pursuant to section 151(e)1 for a child from a previous marriage for 1978 and 1979.

Findings of Fact

Some of the facts have been stipulated...

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