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RAO v. COMMISSIONER

Docket Nos. 84080, 86923.

20 T.C.M. 1031 (1961)

T.C. Memo. 1961-204

Bertha E. Rao v. Commissioner. John D. Rao v. Commissioner.

United States Tax Court.

Filed July 12, 1961.

Attorney(s) appearing for the Case

Thomas Cantillo, Esq., 617A Central Ave., East Orange, N. J., for petitioner Bertha E. Rao. John D. Rao, Esq., pro se, 40 McLean St., Freehold, N. J. Chapman H. Belew, Jr., Esq., for the respondent.

Memorandum Opinion

RAUM, Judge:

Petitioners in these two cases are former husband and wife. Each of them claims a dependency exemption for their minor child Richard, who was born in 1944 and who lived with the mother during the tax years 1955, 1956 and 1957. The issue turns upon which of them contributed more than one-half towards the support of Richard.

Pursuant to an order of a domestic relations court...

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