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BANZHAF v. COMMISSIONER

Docket No. 37500.

12 T.C.M. 998 (1953)

Edward J. Banzhaf and Virginia C. Banzhaf v. Commissioner.

United States Tax Court.

Entered August 31, 1953.

Attorney(s) appearing for the Case

Carl H. Ebert, Esq., Lawyers Building, 4th and York Streets, Newport, Ky., for the petitioners. Lyman G. Friedman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent determined deficiencies in income tax against petitioners for the years 1947 and 1948 in the respective amounts of $204 and $241.68.

The question presented is whether petitioners are entitled to credits for dependents claimed during each of the taxable years.

Findings of Fact

Petitioners are husband and wife, and reside in Fort Thomas, Kentucky. They filed joint income...

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