Docket No. 14685-95.

72 T.C.M. 337 (1996)

T.C. Memo. 1996-364

Robert D. and Marie A. Suckley v. Commissioner.

United States Tax Court.

Filed August 8, 1996.

Attorney(s) appearing for the Case

Robert D. Suckley, pro se. Katherine H. Ankeny, for the respondent.


DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's 1992 Federal income tax in the amount of $1,826.

After concessions by the parties,2 the issue remaining for decision is whether petitioners are entitled to claim their granddaughters, Kathy...

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