Docket No. 17786-95.

72 T.C.M. 786 (1996)

T.C. Memo. 1996-438

William C. and Katherine H. White v. Commissioner.

United States Tax Court.

Filed September 25, 1996.

Attorney(s) appearing for the Case

William C. and Katherine H. White, pro se. Roslyn D. Grand, for the respondent.


COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $1,288 in petitioners' 1992 Federal income tax.

The sole issue for decision is whether petitioners are entitled to deductions for dependency exemptions under section 151 for their 1992 tax year for the two children of William C. White (petitioner...

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