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SAUER v. COMMISSIONER

Docket Nos. 39303, 39416.

12 T.C.M. 1377 (1953)

Miriam G. Sauer, a Feme Sole v. Commissioner. David E. Sauer and Svea Sauer v. Commissioner.

United States Tax Court.

Entered December 7, 1953.

Attorney(s) appearing for the Case

Yale B. Griffis, Esq., 207 Empire State Bank. Building, Dallas, Tex., for the petitioner in Docket No. 39303. T. M. Dalton, Jr., Esq., Rio Grande Building, Dallas, Tex., for the petitioners in Docket No. 39416. Paul M. Newton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax for the year 1949, as follows:

  Docket No.

  39416  David E. Sauer and Svea Sauer  $352.36
  39303  Miriam G. Sauer..............   313.97

The sole issue raised by the pleadings is which of the respective petitioners is entitled to dependency credits, for the year 1949, for the three children of David E. Sauer and Miriam G. Sauer...

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